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Product classification for trading Item

Central Excise - Started By: - hassan imam - Dated:- 2-9-2016 Last Replied Date:- 6-9-2016 - We are manufacturer /traders and exporter of automobile. Some parts we manufacturer and some of parts we bought out from local market then export to further after repacking and relabeling. My question is how we can define HS code of product whether on the basis of supplier provided HS code or as per tariff code. For Example: we exporting GASKET under HS Code 87089900 (PARTS AND ACCESSORIES OF THE MOTOR V .....

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uld be mentioned as per product bcz we are exporting the goods after repacking. - Reply By KASTURI SETHI - The Reply = Dear Sir, As per the Third Schedule To Central Excise Act, 1944 (Serial No.100) as amended, the processes of packing,repacking, labelling and re-labelling of parts, components, accessories and assemblies of vehicles (including chassis fitted with engines) falling under Chapter 87 excluding vehicles under headings 8712, 8713, 8715 and 8716, amount to manufacture. Third Schedule p .....

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ich he has sold to you. The product purchased by you is not sold as it is, I hope. Further as mentioned by Sri Kasturi Sir, packing , repackibg etc amounts to manufacture. Thanks. - Reply By YAGAY AND SUN - The Reply = Please check chapter/section note 2 of the Chapter 87 2 The expressions parts and parts and accessories do not apply to the following articles, whether or not they are identifiable as for the goods of this Section: (a) joints, washers or the like of any material (classified accord .....

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rt, parts and accessories of products of Ch 87. (Note 2(a) of Section XVII is in line with the General Rules of Interpretation) Issue was represented by Trade to Board for classification of Transmission Shafts whether as parts of Agriculture Machinery under Ch 8432/8433 or as Transmission shafts under Ch 8483 as the same was appearing under 2 different headings. CBEC has clarified vide Circular No. 02/2014-Customs dated 09.01.2014 after considering General Rules of Interpretation under Customs t .....

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ription shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) mixtures, composite goods consisting of different materials or made .....

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