Mould Base merit classification under Sub-heading 84807900

In re SMI-Amtek Cranshaft Pvt. Ltd (CAAR Delhi)

CAAR note that the applicants intend to import specially designed, cut-to-shape & size goods said to be mould bases. It is also confirmed by the authorized representative that question posed for advance ruling is not pending before the officer of Customs and no dispute has arisen at any Customs Station, so far, in this regard; the applicant has sought ruling as a matter of precaution. I also note that the concerned Commissioner has opined for classification of the goods in

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