Hydraulic seals classification assigns tariff headings by material: plastic or hardened rubber as machine parts; unhardened rubber as rubber articles. Classification of hydraulic seals and rings depends on material and function: plastic seals not covered by the limited plastic exclusions are classifiable as machine parts-plain shaft bearings if used as bearings, parts of hydraulic cylinders if solely/principally for cylinders, or residual parts of Chapter 84 if suitable for cylinders and other machines. Unhardened vulcanised rubber seals are classifiable as rubber articles, whereas hardened vulcanised rubber seals are classifiable under Chapter 84 in the same way as plastic seals. The circular mandates uniform classification and settlement of pending cases.
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.
Hydraulic seals classification assigns tariff headings by material: plastic or hardened rubber as machine parts; unhardened rubber as rubber articles.
Classification of hydraulic seals and rings depends on material and function: plastic seals not covered by the limited plastic exclusions are classifiable as machine parts-plain shaft bearings if used as bearings, parts of hydraulic cylinders if solely/principally for cylinders, or residual parts of Chapter 84 if suitable for cylinders and other machines. Unhardened vulcanised rubber seals are classifiable as rubber articles, whereas hardened vulcanised rubber seals are classifiable under Chapter 84 in the same way as plastic seals. The circular mandates uniform classification and settlement of pending cases.
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