Case Law Details
In re Milacron India Private Limited (CAAR Mumbai)
CAAR held that Subject goods, e.g., rough/semi-finished castings merit classification under Heading 8477; more specifically under sub-heading 8477 90 00 of Schedule-I to Customs Tariff Act, 1975.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s Milacron India Private Limited (hereinafter referred to as ‘the applicant’, in short) filed an application for advance ruling before the Customs Authority for Advance Ruling, Mumbai (CAAR, in short). The said application was received in the registry/secretariat of the CAAR, Mumbai on 05.08.2022 along with its enclosures filed by the above-mentioned applicant in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’). The applicant is holding IEC No. 895005441 and stated to be a global leader in the manufacture of highly engineered and customized plastic processing machineries and are one of the multinational companies with a wide range of product portfolio. The applicant is seeking advance ruling on the classification of semi-finished and finished casting parts (hereinafter referred to as the ‘Subject goods’) which they propose to import for manufacturing of injection molding machine.
2. The applicant indicated that they propose to import Rough/semi-finished casting parts (hereinafter referred to as the ‘Subject goods’) for manufacturing of injection molding machine and seeking departments view for correct classification. The applicant has declared that they would be importing the subject goods through the port of Nhava-Sheva. Accordingly, comments from the jurisdictional Principal Commissioner/Commissioner of Customs, NS-V Zone II Mumbai, were invited in respect of the application for advance ruling in respect of the subject goods.
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