Case Law Details
In re Sandvik Mining & Rock Technology India Private Limited (CAAR Mumbai)
The goods under consideration in this application are meant for movement/transport goods, carrying relatively high payloads, albeit over short distances within the premises of small and medium sized mines. They are not meant for working the earth. The terms of heading 870410 and the accompanying chapter notes/HSN explanatory notes squarely cover the said goods. Therefore, I do not find any merit in the applicant’s contention of the goods not being motor vehicles as the functional and design feature of the goods answer the requirements of CTH 870410, as discussed above. In light of the foregoing legal provisions, product features and usage and discussions, I rule that underground mining trucks, one example of which is the SANDVIK TH 320, is classifiable as motor vehicles for transport of goods designed for usage in restricted conditions like a mine, under 8704 1010.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s. Sandvik Mining and Rock Technology India Pvt. Ltd. (the applicant, in short) filed an application dated 15.12.2020 for advance ruling under section 28-H of the Customs Act, 1962 before the Authority for Advance Ruling, New Delhi (MR, in short). The said application was received in the registry/secretariat of the AAR on 17.12.2020. Consequent to the appointment of Customs Authorities for Advance Rulings (CAAR, in short) at New Delhi and Mumbai w.e.f. 04.01.2021, the aforementioned application, based on the address of the applicant, has been transferred by AAR, New Delhi to CAAR, Mumbai in terms of section 28 F (3) of the Customs Act, 1962 read with regulation 31 of CAAR Regulations, 2021.
2. The question on which advance ruling has been sought is classification of underground mining trucks. The applicant is stated to be a leading supplier in equipment, tools, service, and technical solutions for mining and construction, specifically, rock drilling/cutting, crushing/screening, loading/hauling, tunnelling, quarrying, breaking and demolition. The applicant intends to import underground mining trucks from its overseas group entities. These underground mining trucks are designed to transport rock material safely/efficiently/reliably in extreme conditions and their usage is limited to mining operations. These underground mining trucks are used in underground metal mining for: –
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