2022 (11) TMI 1424

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....w Delhi (CAAR, New Delhi in short). The application was received in the Secretariat of CAAR, New Delhi on 29-8-2022. The application was accordingly registered under serial No. 19/2022-Delhi, dated 29-8-2022. 2.1 The applicant in their application has mentioned that they are engaged in manufacturing of crankshaft and they have sought an advance ruling on confirmation of classification of Mould Base of various sizes under Chapter heading 8480 20 00 of the Customs Tariff Act, 1975. It is further stated that they intend to import Mould Base of specialized alloy steel (DK65M) to be utilized for manufacture of crankshaft. 2.2 A certificate from supplier, M/s. Sumitomo Corporation has also been submitted wherein, it is stated that they are supp....

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....e concerned Commissioner of Customs. The concerned Commissioner of Customs, ICD Patparganj & other ICDs, commented inter alia that it is evident that it is the 'Mould Base' for mould and classifiable under CTH 8480 20 00 as per Customs Tariff Act, 1975, hence, the importer has correctly classified the item. 4. In accordance with the procedure prescribed under the Customs Authority for Advance Rulings Regulations, 2021, personal hearing was scheduled on 9-11-2022. Personal hearing in the matter was attended by Shri Sanjay Saran, authorized representative (AR) wherein he reiterated the submissions already made in the application for advance ruling. The Authority then asked the AR as to whether any dispute has arisen with repsect to c....