9911796707
TMI Blog2022 (11) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... ew Delhi (CAAR, New Delhi in short). The application was received in the Secretariat of CAAR, New Delhi on 29-8-2022. The application was accordingly registered under serial No. 19/2022-Delhi, dated 29-8-2022. 2.1 The applicant in their application has mentioned that they are engaged in manufacturing of crankshaft and they have sought an advance ruling on confirmation of classification of Mould Base of various sizes under Chapter heading 8480 20 00 of the Customs Tariff Act, 1975. It is further stated that they intend to import Mould Base of specialized alloy steel (DK65M) to be utilized for manufacture of crankshaft. 2.2 A certificate from supplier, M/s. Sumitomo Corporation has also been submitted wherein, it is stated that they are sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he concerned Commissioner of Customs. The concerned Commissioner of Customs, ICD Patparganj & other ICDs, commented inter alia that it is evident that it is the 'Mould Base' for mould and classifiable under CTH 8480 20 00 as per Customs Tariff Act, 1975, hence, the importer has correctly classified the item. 4. In accordance with the procedure prescribed under the Customs Authority for Advance Rulings Regulations, 2021, personal hearing was scheduled on 9-11-2022. Personal hearing in the matter was attended by Shri Sanjay Saran, authorized representative (AR) wherein he reiterated the submissions already made in the application for advance ruling. The Authority then asked the AR as to whether any dispute has arisen with repsect to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulds. As per submissions of the applicant in the application for advance rulings, goods in question do not appear to be ready-to-use goods, rather these appear to be incomplete, specially designed, cut-to-shape and size parts which are required to be further worked upon to become ready-to-use parts of the moulds. Since the applicant has stated categorically that these are cut-to-shape and size, as such these goods can not be termed as parts of general use. Moreover, Section Note 2(b) of Section XVI provides inter alia that other parts, if suitable for use solely or principally with a particular kind of machine are to be classified with the machines of that kind. Accordingly, the goods in question are not mould bases. These goods are parts o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
