TaxTMI 
TaxTMI 
2022 (11) TMI 1399
X X X X Extracts X X X X
X X X X Extracts X X X X
....Ruling, Mumbai (CAAR, in short). The said application was received in the registry/secretariat of the CAAR, Mumbai on 5-8-2022 along with its enclosures filed by the above-mentioned applicant in terms of Section 28H(1) of the Customs Act, 1962 (hereinafter referred to as the 'Act'). The applicant is holding IEC No. 895005441 and stated to be a global leader in the manufacture of highly engineered and customized plastic processing machineries and are one of the multinational companies with a wide range of product portfolio. The applicant is seeking advance ruling on the classification of semi-finished and finished casting parts (hereinafter referred to as the "subject goods") which they propose to import for manufacturing of injection moldin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ages of the rough/semi-finished casting parts and images of the injection molding machine where the casting parts would be used. 3.1 The applicant has contended that the explanatory note of Heading 7325 does not cover castings which are products falling in other headings of the Nomenclature (e.g., recognizable parts of machinery or mechanical appliances) or unfinished castings which require further working but have the essential character of such finished product. In view of the above grounds, the applicant has opined that the rough and semi-finished casting imported by them should be classified under CTH 8477 90 00. 4. Personal hearing in the matter was held on dated 22-9-2022 wherein Mr. Rajesh Soni, (DGM-EXIM) along with ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ectricity generators falling under Tariff Item 8483 40 00, 8503 00 10 or 8503 00 90. Castings of injection moulding machines and castings of wind operated electricity generators have completely independent and separate tariff headings in the Schedule-I to the Customs Tariff Act, 1975 and hence unless the product description of the imported products matches with the description of goods along with related sub-heading/tariff entry in the Notification No. 42/2017-Cus. (ADD), dated 30-8-2017, this notification has no bearing on deciding present classification matter. In view of the above and different tariff entries being mentioned for the classification of subject goods, it is necessary to examine the alternate classifications for the subject ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....essential character of such finished products". The heading also excludes : (a) Articles of a kind described above obtained by processes other than casting (e.g., sintering) (Heading 73.26). (b) Statues, vases, urns and crosses of the type used for decoration (Heading 83.06). Products under consideration, as per applicant, would be subjected to further working after importation but they have attained the essential character of finished product due to uniqueness of their use in their machines. Hence, in view of the above explanatory note, the subject goods do not seem classifiable under Heading 7325. 5.2 Alternate classification under CTH 8477 of Chapter 84 covers M....