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2018 (5) TMI 597 - AUTHORITY FOR ADVANCE RULINGS MAHARASHTRAClassification - application of Interpretive Rules - TROPHY - Wooden Trophies & Frames - Metal Trophies & Awards - Trophies made or pop and other Resins - material used in making of Trophy - If the word TROPHY is specifically mentioned under 83062920, So can we sell all trophies made of any material under this HSN? - Held that: - As can be seen, the constituent materials, the combination with non-metals, etc. have to be seen to understand the classification. Therefore, even though the word TROPHY is specifically mentioned under 83062920, all trophies made of any material cannot be classified under this HSN and are to be classified as per the applicable provisions of the Customs Tariff Headings. - Question is answered in negative. The question: If different code is allocated to trophies assembled of different material, I would like to know if there is a combination of different materials and about 75% (value terms) is getting used of any one Raw Material, under which HSN should we make bill? - interpretation of statute - Held that: - The titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise - the Chapter Notes may also be referred to understand the inclusions and exclusions therefrom. The applicant is advised to understand the above Rules and determine the classification accordingly - In absence of the needful information as to the constituent materials of the trophies, no exact decision can be given. Application disposed off.
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