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    <title>2022 (11) TMI 1399 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, MUMBAI</title>
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    <description>The Authority ruled that the rough/semi-finished casting parts for injection molding machines imported by the applicant should be classified under Heading 8477, specifically under Tariff Item 8477 90 00 of the Customs Tariff Act, 1975. This decision was based on the unique nature of the casting parts as essential components of the machinery, distinct from castings for other purposes such as wind operated electricity generators.</description>
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      <description>The Authority ruled that the rough/semi-finished casting parts for injection molding machines imported by the applicant should be classified under Heading 8477, specifically under Tariff Item 8477 90 00 of the Customs Tariff Act, 1975. This decision was based on the unique nature of the casting parts as essential components of the machinery, distinct from castings for other purposes such as wind operated electricity generators.</description>
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