Tariff classification guidance for pump parts enables drawback eligibility regardless of four digit chapter classification. Guidance permits classification of identifiable ready-to-use machined pump parts predominantly of iron, steel or aluminium, made by casting or forging, under the relevant heading 8487, 8548 or 8708 when no six digit entry exists; consequently pump parts absent from six digit drawback entries are to be classed under tariff item 848701 and admitted to drawback irrespective of four digit chapter classification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tariff classification guidance for pump parts enables drawback eligibility regardless of four digit chapter classification.
Guidance permits classification of identifiable ready-to-use machined pump parts predominantly of iron, steel or aluminium, made by casting or forging, under the relevant heading 8487, 8548 or 8708 when no six digit entry exists; consequently pump parts absent from six digit drawback entries are to be classed under tariff item 848701 and admitted to drawback irrespective of four digit chapter classification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
