Classification of Chapter heading

[Asked by 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

Valuation for captive consumption: assessable value based on certified cost plus prescribed margin, unit of measure irrelevant.
Valuation differs by purpose: industrial-use items consumed in manufacture of a dutiable product follow transaction valuation or, if the final product is non-dutiable, duty is calculated from the certified cost structure; items meant for sale are valued on transaction value. For captive consumption between related units, assessable value is cost of production plus the prescribed margin, with costing certified by a Cost Accountant; unit of measure does not affect valuation.