Dear Exports,
We have imported Motors which are an integral part of the packing machine and cleared the goods under CTH 84229090 and paid concessional rate of BCD @ 5% under Sl.No.455 of Customs Notification No.50/2017 dt.30.06.2017. However, we received a demand notice from customs stating that Motors to be assessed under CTH 8501 and asked us to pay the differential duty.
Without the motors, the packing machine cannot function. Whether our stand is right or department's stands is correct. If our stand is correct, can you support with any case laws in this regard?
Thanking you in advance.
Debate on Correct HS Code for Imported Motors Integral to Packing Machinery: 84229090 vs. 8501 A discussion on a customs forum revolves around the classification of imported motors, integral to packing machinery, under the Harmonized System (HS) codes. The importer cleared the motors under HS code 84229090, paying a reduced duty, but customs issued a notice to classify them under HS code 8501, demanding additional duty. Participants debate the correct classification, referencing case laws and customs notes. Some argue that motors, as essential parts, should remain under the original classification, while others cite customs regulations suggesting motors belong under HS code 8501. The discussion includes references to legal precedents and customs tariff notes. (AI Summary)
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