Tariff classification clarified: pulley assemblies with chains fall under lifting apparatus; separate pulley blocks under parts classification. Pulley assemblies fitted with chains and forming part of mechanical lifting systems are classifiable under the tariff provision for lifting apparatus as per HSN Explanatory Notes; pulleys and pulley blocks presented separately are excluded from that provision and must be classified under the tariff heading for separate pulleys or parts.
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Provisions expressly mentioned in the judgment/order text.
Tariff classification clarified: pulley assemblies with chains fall under lifting apparatus; separate pulley blocks under parts classification.
Pulley assemblies fitted with chains and forming part of mechanical lifting systems are classifiable under the tariff provision for lifting apparatus as per HSN Explanatory Notes; pulleys and pulley blocks presented separately are excluded from that provision and must be classified under the tariff heading for separate pulleys or parts.
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