Cast-iron brackets and clamps classified as cast articles under Chapter Heading 7325 after tariff-note analysis.

Cast-iron brackets and clamps were classified by reference to the tariff entry, Chapter Notes and the applicable interpretation rules. Chapter Note 1 to Chapter 73 treats cast iron as products obtained by casting where iron predominates by weight, and the goods here were only sand blasted and enamelled for rust protection, without machining. As they remained cast articles of iron and did not acquire the essential character of sanitary-ware parts merely because they were used for fixing or hanging fixtures, they were classified under Chapter Heading 7325.

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Issues: Whether the brackets and clamps of cast iron manufactured by the applicant are classifiable under Chapter Heading 7325 of the First Schedule to the Customs Tariff Act, 1975.

Analysis: The classification of the goods had to be determined by reference to the tariff entry, the chapter notes, and the interpretation rules made applicable through Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017. Chapter Note 1 of Chapter 73 defines cast iron by reference to products obtained by casting in which iron predominates by weight over the other elements. The goods manufactured were cast articles of iron, subjected only to sand blasting and enamelling for protection against rust, and were not machined. On that basis, they remained cast articles and did not acquire the essential character of parts of sanitary ware merely because they were used for hanging or fixing sanitary fixtures.

Conclusion: The brackets and clamps manufactured by the applicant fall under Chapter Heading 7325.

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