TMI BlogDBK Tariff ClassificationX X X X Extracts X X X X X X X X Extracts X X X X ..... We had been exporting the Automobile components to USA and UK. And availing export benefits 5% under DEPB Scheme vide DEPB Sl. No. 442 Spline Hub for Clutch Plate since Nov.2008. In the month of Aug 2011 Customs department had raised Query memo 27th August 2011 that some components such as Counter Shaft, Auxiliary Gear, Counter Shaft 2nd , Clutch sliding, splitter and Clutch sliding ( Range) c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassified item as Spline Hub for Clutch and claiming DEPB 5% under Sr. No.442 of Product code 61. DEPB is admissible only on Spline hub for Clutch plate. Written submission on about query memo is made to the Customs Department. But neither reply is given nor Show Cause Notice is issue till date. After that since Oct 2011 DEPB has been withdrawn and Duty Draw-back( DBK) is introduced. The same p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct item, i.e. Spline Hub for Clutch vide tariff classification no. 8708026 ,is mentioned on ARE-1 and Shipping Bills by us, since it is more appropriate to our product. However, since the matter is not resolved, so far, Customs department has been assessing our Shipping Bills provisionally since beginning of DBK i.e. Oct. 2011 to till date. Further, without prejudice reserving our righ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to defend our contention on the issue, we want to adopt the DBK tariff item as under:- 1- Tariff item 8708067- Identifiable ready to use machined parts/ components made wholly or predominantly of Alloy Steel ( not less than 90% by weight ) manufactured through Forging process, not elsewhere specified vide Customs Notification no. 92/2012-Customs (N.T.) dated 4th Oct 2012, OR 2- Tariff item 87 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08099 others Now our query is that - if we change our stand to stop the litigation with the Customs Department,- -will effect the matter covered by the department through above said Query Memo. -What intimation is to be given to the department, if we go for change in tariff code. Regards Pradeep Jain - Reply By Pradeep Khatri - The Reply = If you intent to change the tariff code of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item, then, there should be concrete reason for it. Technical aspects (Design Drawings, Photographs, BOM etc) of the product should be submitted to substantiate your contentions. - Reply By Pradeep Jain - The Reply = Dear Shri Pradeep Khatri , Thank you very much for your response. Again Wish to take your opinion on issue raised in above query as under:- 1) As desired by the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent , We have already submitted the technical writ-up for Spline-Hub for Clutch Plate with our written submisson , as mentioned above. And will be submitted again at the time of , in case of change in DBKtariff classification. It's Ok. 2) query was that ( pl. refer last 4 lines of above query )- if we change our stand to stop the litigation with the Customs Department,- -will it effect t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter covered by the department through above said Query Memo. -What intimation is to be given to the department, if we go for change in tariff code. 3) Is there any need to given prior intimation to the Customs Department ; to avoid the charge of suppression of facts, if any ?, If yes then followings ,sentense in the letter will serve the purpose to protect our right in old disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed period. "Further, without prejudice reserving our right to defend our contention on the issue, we want to adopt the DBK tariff item as under:- 1- Tariff item 8708067- Identifiable ready to use machined parts/ components made wholly or predominantly of Alloy Steel ( not less than 90% by weight ) manufactured through Forging process, not elsewhere specified vide Customs Notification no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 92/2012-Customs (N.T.) dated 4th Oct 2012, OR 2- Tariff item 8708099 others " Regards Pradeep Jain - DBK Tariff Classification - Query Started By: - Pradeep Jain Dated:- 2-11-2012 Customs - Import - Export - Customs - SEZ - Got 2 Replies - Customs - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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