Tariff classification of dual mass flywheel as an engine component confirmed, resulting in designation under the flywheel tariff heading.

Dual Mass Flywheel is treated as an internal engine part and, applying the General Rules of Interpretation together with HSN Explanatory Notes and Section/Chapter Notes, performs the core flywheel function of storing and transmitting rotational energy despite incorporating damping. Section XVI Note 2(a) and Chapter 87 explanatory notes exclude internal engine components from classification as motor vehicle parts, so the article must be classified in its appropriate flywheel heading. Operative effect: the Dual Mass Flywheel is classifiable under Heading 8483 50 90 of the First Schedule to the Customs Tariff Act, 1975.

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Issues: (i) Whether the goods described as "Dual Mass Flywheel" are classifiable under Heading 8483 50 90 of the First Schedule to the Customs Tariff Act, 1975 or as parts and accessories of motor vehicles under Chapter 87 (CTH 8708).

Analysis: The Authority applied the General Rules of Interpretation in the First Schedule to the Customs Tariff Act, 1975 and examined the HSN Explanatory Notes and Section and Chapter Notes. The Dual Mass Flywheel (DMF) was found to perform the core functions of a flywheel by storing and transmitting rotational energy while also incorporating a damping system; it is attached to and interacts directly with the engine. Section XVI Note 2(a) and the explanatory notes state that articles such as flywheels that constitute an article covered by Chapter 84 are in all cases classified in their appropriate heading even if designed to work as part of a specific machine. Note 2 of Section XVII and the explanatory notes to Chapter 87 exclude internal parts of engines (including flywheels) from classification as motor vehicle parts under Chapter 87. The Jurisdictional Commissioner of Customs concurred with classification under 8483 50 90 and no contrary departmental case was presented at hearing.

Conclusion: The Dual Mass Flywheel is an internal part of an engine and is classifiable under Heading 8483 50 90 of the First Schedule to the Customs Tariff Act, 1975. The advance ruling is therefore in favour of the applicant.

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