Classification of Chapter heading

[Guest]

Dear sir,

We are a manufacturer of Electrical Apparatus which we are sale to our another factory situated at Haridwar.

So some our products Define under Tariff Heading 85381010 which is for industrial use and unit of measure is Unit and some of our items we are define under Tariff Heading 85389000 which is Other and unit of measure is KG.

I am confusing on which Tariff Heading it will be define.

Al items we are sold on PCS basis not on KG.

Regards

Swapneswar Muduli

AI Summary

Electrical Apparatus Tariff Classification Clarified: Focus on Valuation Over Unit Measure, Cost Certification Essential for Compliance. A manufacturer of electrical apparatus sought advice on classifying products under two tariff headings: 85381010 for industrial use and 85389000 for other uses, with confusion over the unit of measure and tariff application. Respondents clarified that Central Excise duty applies ad valorem, regardless of unit measurement, and should be based on transaction value or cost plus 10% for captive consumption. It was emphasized that the cost structure should be certified by a Cost Accountant to ensure no revenue loss to the government. The consensus was to focus on valuation rather than unit of measure.