Tariff item for finished goods and part thereof

[RAM SHARMA]

Dear Experts,Whether any finished product and part thereof tariff item can be same or it should be different. Please advice.Thanks

[YAGAY and SUN]

Dear Ram,

Please do not raise any general query as it is very difficult to revert on such query. Be precise and raise specific query along with providing the very nature of goods, tariff heading and its' name and classification. We cannot assume the question but we can provide the exact answer to your specific queries.

We are here to help you out in Indirect Tax matters.

Regards

YAGAY and SUN (Management and Indirect Tax Consultants)

Mobile:- 9818131923

E-Mail :- yagaysun@india.com

[RAM SHARMA]

Dear Sir,Thanks for your suggestion. I want to say if a pen manufacturer sell a pen or sell a pen cap. whether both tariff item can be same.Thanks

[YAGAY and SUN]

Dear Ram,

Please check Tariff Chapter Heading 9608 in this regard. This tariff includes Parts of Pens (including caps and clips). Please also check the chapter notes.

Regards

Team YAGAY and SUN

(Management and Indirect Tax Consultants)

AI Summary

Tariff classification: parts and finished goods may share the same tariff heading; check chapter notes for precise classification.
Whether a finished product and a part of that product share a tariff item depends on classification under the tariff schedule and chapter notes; precise description and intended use are required. For pens, Tariff Chapter Heading 9608 includes parts such as caps and clips, so parts may be classifiable under the same heading as the finished article, subject to applying chapter notes and standard classification rules.