Advance Licence - Instructions for verification of SBs covering exports

Classification and use determine tariff treatment: actual function controls heading and notification eligibility.

The Board clarified multiple tariff and exemption issues: pontoons upgraded as accommodation barges classifiable under heading 8905; inflatable life rafts and life jackets supplied with vessels qualify as parts/raw materials for ship manufacture; used steel rails for re-rolling are scrap under CTH 7204 and freely importable. Classification must be determined before granting notification benefits: disassembled mobile parts may be classed as complete handsets under Rule 2(a) and lose parts exemptions; general purpose labelling machines usable in textiles qualify for concession; ACT test tubes are consumable accessories eligible for concession. Fuel pumps re-imported fitted on engines do not retain identity for re-import exemption; warranty replacement spares imported by companies are ineligible under the private property exemption; temporary vehicle registrations for transport to export do not defeat notification benefit.