TaxTMI 
TaxTMI 
2025 (12) TMI 1628
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....ed to as the "eMotor"/ "the subject good") through air. A picture of the finished good is attached hereunder: 2.2 The parts in question are parts of eMotor for use with the electric Axle (hereinafter referred to as "e-Axle") of electric vehicles. The 3-in-1 e-Axle integrates an electric motor, inverter, and reducer into a single, compact unit within a unified housing. The Table-1 below shows the list of parts of the eMotor for which the Applicant seeks a Ruling on classification. TABLE-I SI. No. Description 1. Stator package 210-146-130 2. Insulating Roll material-NMN-0.22-42.2 3. Connector Ring_L. 4. Terminal Phase Busbar connect 5. NDE bearing 6008 6. NDE bearing 6208 7. Rotor package 144.2-56-24-0 8. Magnet 24x11,1x2,3 (with new spec) 9. Magnet 24x18.1x4.55 (with new spec) 10. Double Seal-222.3 x3.5x3.6 11. DE-End Plate (0.318 kg/nw) 12. Resolver Rotor and ASM-resolver stator complete contain- 8pin LV connector + resolver stator+2 pin NTC 13. Spring washer 14. Retaining ring 40 for shaft (DIN 471) 15. Inner Housing 16. Terminal Board 17. Powder coating AkzoNobel HND ....
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....ch are identifiable for use solely or principally with the electric motor. In this application the applicant secks a determination of the classification of different parts of the electric motor proposed to be imported by them. While a number of components required for assembly of a complete electric motor are procured domestically by the Applicant, in the present application the applicant seeks a determination of the classification of the components proposed to be imported by them. Applicant's interpretation of Law/Facts 3.1 The applicant submits the electric motor meant for use with an electric vehicles merits classification under CTH 8501. The electric motor runs on AC power and has a capacity of 65kW. The objective of the present application is not to seek the classification of the eMotor which emerges during the assembly operations carried out in India from the components proposed to be imported and also the components procured from the domestic market. 3.2 Section 2 of the Customs Tariff Act, 1975 specifies that the rates at which duties of customs shall be levied for imported goods will be specified under the First Schedule. The first schedule to the Customs T....
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....discussion supra, the parts of electric motor proposed to be imported by the applicant will be classified as shown in the Table - II below: SI. No. Description HSN code 1. Stator package 210-146-130 85030029 2. Insulating Roll material-NMN-0.22-42.2 39219096 3. Connector Ring L 85369090 4. Terminal Phase Busbar connect 85369090 5. NDE bearing 6008 84821051 6. NDE bearing 6208 84821051 7. Rotor package 144.2-56-24-0 85030029 8. Magnet 24x11, 1x2,3 (with new spec) 85051190 9. Magnet 24x18.1x4.55 (with new spec) 85051190 10. Double Seal-222.3 x3.5x3.6 40169320 11. DE-End Plate (0.318 kg/nw) 85030029 12. Resolver Rotor and ASM-resolver stator complete contain-8pin LV connector + resolver stator+2 pin NTC 85043100 13. Spring washer 73182100 14. Retaining ring 40 for shaft (DIN 471) 73182990 15. Inner Housing 85030029 16. Terminal Board 85369090 17. Powder coating AkzoNobel HND 16R 39073010 18. Retaining ring 73182990 19. Fixation-T50RF6SD (tyron) 39269099 20. Share housing Assembly 85030029 2....
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....ssification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. 6.4 Before deciding the classification of the parts, I will discuss the classification of the "eMotor" for use with the electric Axle of electric vehicles. Rule 1 of the General Rules for Interpretation provides that the classification of goods shall be determined according to the terms of the headings of the tariff and any relative Section notes or Chapter notes and thus, gives precedence to this while classifying a product. Rules 2 to 6 provide the general guidelines for classification of goods under the appropriate sub-heading. In the event the goods cannot be classified solely on the basis of Rule 1, and if the headings and section or chapter notes do not otherwise require, the remaining Rules 2 to 6 may then be applied in sequential order. 6.5 Notwithstanding the fact that the eMotor is meant for use with an electric vehicles, its classification under CTH 8708 can be ruled out in view of the exclusion for goods of Chapter 85 under Note 2(f) to Section XVII extracted below. "SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQ....
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....more specifically included elsewhere in the Nomenclature (see paragraph (C) below). (A) Parts and accessories excluded by Note 2 to Section XVII. This Note excludes the following parts and accessories, whether or not they are identifiable as for the articles of this Section: (1) Joints, gaskets, washers and the like, of any material (classified according to their constituent material or in heading 84.84) and other articles of vulcanised rubber other than hard rubber (e.g., mudguard-flaps and pedal covers) (heading 40.16). (2) Parts of general use as defined in Note 2 to Section XV, for example, cable and chain (whether or not cut to length or equipped with end fittings, other than brake cables, accelerator cables and similar cables suitable for use in vehicles of Chapter 87), nails, bolts, nuts, washers, cotters and cotter-pins, springs (including leaf springs for vehicles) (such goods of base metals fall in Chapters 73 to 76 and 78 to 81, and similar goods of plastics fall in Chapter 39), and locks, fittings or mountings for vehicle coachwork (e.g., made up ornamental heading strips, hinges, door handles, grip bars, foot rests, window opening me....
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....Electrical lighting, signalling, windscreen wiping, defrosting, demisting; equipment for cycles or motor vehicles (heading 85.12); electrical signalling apparatus for other vehicles (e.g., trains) or for aircraft or ships (heading 85.31); electrical defrosters or demisters for such other vehicles, aircraft or ships (heading 85,43). (f) Electric heating units for motor or railway vehicles, aircraft, etc. (heading,85.16). (g) Microphones. loudspeakers and audio-frequency electric amplifiers (heading 85.18). (h) Radio transmitters and receivers (heading 85.25 or 85.27). (ij) Electrical capacitors (heading 85.32). (k) Pantographs and other current collectors for electric traction vehicles, and fuses, switches and other electrical apparatus of heading 85.35 or 85.36. (l) Electric filament lamps and electric discharge luminaires, including sealed beam lamp units, of heading 85.39 (m) XVII Other electrical fittings, such as insulated electric wire and cable (including wiring sets) and electrical articles of graphite or other carbon, whether or not fitted With terminals; insulators, insulating fittings (headings 85.44 to 85.48)....
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....solely or principally with the goods of heading 8524 are to be classified in heading 85291; (c) all other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473. 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8485 or 8548." 6.7.1 Note 2 to Section XVI is subject to the exclusions under Note 1 to Section XVI. An example of such an exclusion is provided in Note 1 (a) ibid as shown below: "SECTION XVI NOTES: 1. This Section does not cover: (a) transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanized rubber (heading 4010); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 4016); (b) articles of leather or of composition leather (heading 4205) or of furskin (heading 4303), of a kind used in machinery or mechanical appliances or for other technical uses; (c) bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV); (d) perforated cards for Jacquard or similar machines (for....
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....4.25 to 84.30 (heading 84.31). (C) Parts of the textile machines of headings 84.44 to 84.47 (heading 84.48). (D) Parts of the machines of headings 84.56 to 84.65 (heading 84.66). (E) Parts of the office machines of headings 84.70 to 84.72 (heading 84.73). (F) Parts of the machines of heading 85.01 or 85.02 (heading 85.03) (G) Parts of apparatus of headings 85.19 or 85.21 (heading 85.22). (H) Parts of apparatus of headings 85.25 to 85.28 (heading 85.29). (IJ) Parts of apparatus of heading 85.35,85.36 or 85.37 (heading 85.38). The above rules do not apply to parts which in themselves constitute an article covered by a heading of this Section (other than headings 84.87 and 85.48); these are in all cases classified in their own appropriate heading even if specially designed to work as part of a specific machine. This applies in particular to : (1) Pumps and compressors (headings 84.13 and 84.14). (2) Filtering machinery and apparatus of heading 84.21. (3) Lifting and handling machinery (heading 84.25, 84.26, 84.28 or 84.86). (4) Taps, cocks, valves, etc. (heading 84.81). (5) B....
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....are housing Assembly, Vent-AME, Protection cap., Plug and Coolant connector 90 degree are classifiable under CTI 85030029 as parts. The Hon'ble Supreme Court in the matter of Delton Cables reported in 2005 (181) ELT 373 (SC), laid down the ratio of sequential application of Note 2 to Section XVI. In accordance with this ratio, only when Note 2(a) is found not applicable, recourse to Note 2(b) or 2(c) ibid would be appropriate. 6.8 By the virtue of section note 2 of section XV, section note 1 and 2(a) of the section XVI and general note to section XVI, classification of the remaining parts are as under: 6.8.1 CTH 3907 covers POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS; POLYCARBONATES, ALKYD RESINS, POLYALLYLESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS: 3907 30 - Epoxide resins : 3907 30 10 --- Epoxy resins 3907 30 90 --- Other (3) Epoxide resins. Polymers made, for example, by condensing epichlorohydrin (1-chloro- 2,3-epoxypropane) with bisphenol A ( 4,4 '-isopropylidenediphenol), novolak (phenolic) resins or other polyhydroxy compounds or by epoxidising unsaturated polymers. Whatever the basic structure of the poly....
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....0RF6SD-'Cable tie is classifiable under residual heading 3926, more specifically 39269099 as there is no specific heading available. 6.8.3 CTH 4016 covers OTHER ARTICLES OF VULCANISED RUBBER OTHER THAN HARD RUBBER: 4016 93 -- Gaskets, washers and other seals : 4016 93 10 --- Patches for puncture repair of self-vulcanising rubber or a rubber backing 4016 93 20 --- Rubber rings (O-ring) 4016 93 30 --- Rubber seals (Oil seals and the like) This heading covers all articles of vulcanised rubber (other than hard rubber) not covered by the preceding headings of this Chapter or by other Chapters. The heading includes (1) Articles of cellular rubber. (2) Floor coverings and mats (including bath mats), other than rectangular (including square) mats cut from plates or sheets of rubber and not further worked than surface-worked (see the Explanatory Note to heading 40.08). (3) Erasers. (4) Gaskets, washers and other seals. This scale is made of vulcanised and unhardened rubber. In terms of Note 1(a) to Section XVI, other articles of a kind used in machinery or mechanical or electrical appliances or for other te....
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....not exceeding 100 mm 8482 10 53 ---- Of bore diameter exceeding 100 mm 8482 10 90 --- Other As the bearings are designed to support the rotor shaft these are in the nature of thrust bearing (axial) and therefore classification under CTH 84821051 will be appropriate in terms of GIR 1 read with section note 1 & 2(a) of the section XVI, general note to section XVI, technical literature and documents submitted by the applicant. 6.8.6 CTH 8504 covers ELECTRICAL TRANSFORMERS, STATIC CONVERTERS (FOR EXAMPLE, RECTIFIERS) AND INDUCTORS - Other transformers: 8504 31 00 -- Having a power handling capacity not exceeding 1 kVA The resolver stator and rotor constitute a complete rotating transformer. CTH 8504 covers all types of transformers. Therefore, classification under CTH 8504 3100 will be appropriate in terms of Note 2(a) to Section XVI for the stator and rotor when imported together. 6.8.7 CTH 8505 provides - ELECTRO-MAGNETS; PERMANENT MAGNETS AND ARTICLES INTENDED TO BECOME PERMANENT MAGNETS AFTER MAGNETISATION; ELECTRO- MAGNETIC OR PERMANENT MAGNET CHUCKS, CLAMPS AND SIMILAR HOLDING DEVICES; ELECTRO-MAGNETIC COUPLINGS, CLUTCHES AND BRAKES....
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.... BOXES), FOR A VOLTAGE NOT EXCEEDING 1,000 VOLTS: CONNECTORS FOR OPTICAL FIBRES, OPTICAL FIBER BUNDLES OR CABLES: 8536 90.90 --- Other The explanatory notes provides- (III) APPARATUS FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS This apparatus is used to connect together the various parts of an electrical circuit. It includes: (B) Other connectors, terminals, terminal strips~ etc. These include small squares of insulating material fitted with electrical connectors (dominoes), terminals which are metal parts intended for reception of conductors, and small metal parts designed to be fitted on the end of electrical wiring to facilitate electrical connection (spade terminals, crocodile clips, etc.). Terminal strips consist of strips of insulating material fitted with a number of metal terminals or connectors to which electrical wiring can be fixed. The heading also covers tag strips or panels; these consist of a number of metal. tags set in insulating material so that electrical Wires can be soldered to them. Tag strips are used in radio or other electrical apparatus. In view of the above and Note 2(a) to Section XVI, it is....
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....ection XVI. 10. Description: Double Seal- 222.3 x3.5x3.6 CTH 40169330- This seal is made of vulcanised and unhardened rubber. In terms of Note 1(a) to Section XVI, other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber are excluded and such articles would be classifiable under CTH 4016. Under CTH 4016, the appropriate tariff Item is CTH 40169330, which is specific to Rubber scals. 11. Description: End Plate (0.318 kg/gw) CTH 85030029- By application of Note 2(b) to Section XVI, as the part is identifiable for use solely or principally with the electric Motor and is not excluded by Note 1 to Section XVI. Nor is this part covered as goods under any other heading in Chapter 84 or 85. 12. Description: Resolver Rotor and ASM-resolver stator complete contain-8pin LV connector + 'resolver stator+2 pin NTC CTH 85043100 -The resolver stator and rotor constitute a complete rotating transformer. CTH 8504 covers all types of transformers. Therefore, classification under CTH 8504 3100 is appropriate in terms of Note 2(a) to Section XVI for the stator and rotor when ....
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....5030029- By application of Note 2(b) to Section XVI, as the part is identifiable for use solely or principally with the electric Motor and is not excluded by Note 1 to Section XVI. Nor is this part covered as goods under any other heading in Chapter 84 or 85. 23. Description: Plug_GPN210 D16x20 (Coolant outlet) CTH 85030029- By application of Note 2(b) to Section XVI, as the part is identifiable for use solely or principally with the electric Motor and is not excluded by Note 1 to Section XVI. Nor is this part covered as goods under any other heading in Chapter 84 or 85. 24. Description: Coolant connector 90 degree CTH 85030029- By application of Note 2(b) to Section XVI, as the part is identifiable for use solely or principally with the electric Motor and is not excluded by Note 1 to Section XVI. Nor is this part covered as goods under any other heading in Chapter 84 or 85. Not a general-purpose pipe or a tube. The HSN Explanatory Notes under CTH 7306 specifically exclude Tubes, pipes and hollow profiles made up into specific identifiable articles, c.g., other machinery parts (Section XVI) 7. Accordingly, in view of the section notes, general notes of section,....