TaxTMI 
TaxTMI 
2026 (1) TMI 1465
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....ine under CTH 845090 as parts or under CTH 3926 as plastic article under the Customs Tariff Schedule. 2. M/s Samsung India Electronics Private Limited (hereinafter referred to as "the Applicant"), is a Private Limited company engaged in the production and sale of finished products, including televisions, refrigerators, washers, air conditioners, smartphones, and components such as semiconductors and display panels. The applicant is proposing to import "Nozzle Connector" (hereinafter referred to as "the subject goods"). 2.1 The applicant is proposing to import "Nozzle Connector", which are used in fully automatic front load washing machine. Though the nozzle connector may appear to be a simple plastic article, it is an integral part of the household washing machine. 3. Function and Composition of Nozzle Connector: 3.1 Nozzle connector is a single injection moulded plastic component used in fully automatic front-load washing machines. Manufactured from engineering grade POM (polyacetal), it is a non-hazardous material. The connector features inlet and outlet openings that diffuse water during operation. 3.2 Serving as a sub-assembly part of the washing machine, the noz....
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....of plastic, not all plastic parts fall under Chapter 39. Reference may be made to Note 1 to Section XVI which specifics the plastic parts that are excluded from Section XVI and therefore remain under Chapter 39. Specifically. note 1(a), (c), and (g) provide the following exclusions: "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): (c) bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV); (g) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); " 4.8 The nozzle Connector in question, is not in the nature of the plastic parts described in Note 1(a), (c) and (g) ibid and therefore not covered by exclusions under Note 1 to Section XVI. Other than the parts of plastic described in Note 1(a), (b) and (g) ibid, no exclusion for p....
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....xisting legal framework. 7.1 At the outset, I find that the issue raised in the question in the Form CAAR-1 is squarely covered under Section 28H1 (2) of the Customs Act, 1962, being a matter related to classification of goods under the provisions of this Act. 7.2 Before deciding the issue, let me deliberate on the legal framework prescribed in Customs Tariff Act, 1975, Chapter/ Section notes along with HSN explanatory notes. As per Rule 1 of GRI, the titles of Sections, Chapters and sub-Chapters are provided for case of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. 7.3 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 d....
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....o Section XVI. Note 2 Section XVI is extracted below: "2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484. 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (a) parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8485, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings; (b) other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517, and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529:" (c) all other parts are to be classi....