Product classification for trading Item

[Asked by Guest]

We are manufacturer /traders and exporter of automobile.

Some parts we manufacturer and some of parts we bought out from local market then export to further after repacking and relabeling.

My question is how we can define HS code of product whether on the basis of supplier provided HS code or as per tariff code. For Example: we exporting GASKET under HS Code 87089900 (PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - others parts and accessories ) but actual code of this product is 40169340.

Regards

Md Hassan Imam

AI Summary

Product classification: repacking can amount to manufacture, requiring material specific HS coding rather than supplier's code.
Repacking and relabelling of vehicle parts can amount to Deemed Manufacture under the Third Schedule to the Central Excise Act, 1944, and where chapter/section notes exclude certain vulcanised rubber articles from being "parts and accessories" of Chapter 87, such gaskets should be classified under the material specific tariff heading for vulcanised rubber rather than a generic motor vehicle parts heading; classification must follow the General Rules of Interpretation and the product's material character, not solely the supplier's HS code.