TMI Blog2022 (11) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... he bottom of the moulds. 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. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g specially design, cut to shape and size mould base to the applicant who are manufacturer of crankshaft which are used in automotive industries for supply to OEMs like Maruti Suzuki. 2.3 The applicant also states in the application that mould base merits classification under chapter heading 8480 20 00 of the Customs Tariff Act, 1975; mould base also figure at 8480.20 in terms of Harmonized Commodity Description and Coding System and as regards question for advance ruling, it is stated that they request for confirmation of said classification under sub-heading 84802000 for the mould base to be imported by them. 2.4 The application for advance ruling also mention that the applicant is manufacturing Crankshaft for four-wheeler passenger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to classification of the product in question, at any Customs Station. The AR replied that no dispute has arisen at any of the Customs Station, so far, in this regard however, as a matter of precaution, the applicant has sought an advance ruling, in the matter. 5.1 Having gone through the application seeking advance ruling, supporting arguments for classification and comments of the concerned Commissioner of Customs. I summarize the issues in the application for advance ruling. I note that the applicants intend to import specially designed, cut-to-shape size goods said to be mould bases. It is also confirmed by the authorized representative that question posed for advance ruling is not pending before the officer of Customs and no disput ..... X X X X Extracts X X X X X X X X Extracts X X X X
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