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of <h1>Metal Parts of Gas Cylinders Classified Under Heading 8312, Not 73.08, per Central Excise Tariff Act.</h1> The circular addresses the classification of metal parts of gas cylinders under the Central Excise Tariff Act. It clarifies whether these parts should fall under Chapter Heading 73.08 or 83.12. The Board examined the issue and determined that, according to Note 1 to Chapter 83, parts should be classified with the parent article. Since there are no separate sub-headings for parts in the Explanatory Notes for headings 8303 and 8304, these parts should be classified under heading 8312 with the gas cylinders themselves. Field formations are instructed to be informed accordingly.
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