https://www.taxtmi.com/circulars?id=898 Classification of hydraulic seals and rings depends on material and function: plastic seals not covered by the limited plastic exclusions are classifiable as machine parts-plain shaft bearings if used as bearings, parts of hydraulic cylinders if solely/principally for cylinders, or residual parts of Chapter 84 if suitable for cylinders and other machines. Unhardened vulcanised rubber seals are classifiable as rubber articles, whereas hardened vulcanised rubber seals are classifiable under Chapter 84 in the same way as plastic seals. The circular mandates uniform classification and settlement of pending cases. en-us Fri, 01 Mar 1996 00:00:00 +0530 Fri, 25 Jul 2025 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=898 Classification of hydraulic seals and rings depends on material and function: plastic seals not covered by the limited plastic exclusions are classifiable as machine parts-plain shaft bearings if used as bearings, parts of hydraulic cylinders if solely/principally for cylinders, or residual parts of Chapter 84 if suitable for cylinders and other machines. Unhardened vulcanised rubber seals are classifiable as rubber articles, whereas hardened vulcanised rubber seals are classifiable under Chapter 84 in the same way as plastic seals. The circular mandates uniform classification and settlement of pending cases. Circulars Customs Fri, 01 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=898