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        Central Excise

        Classification (HSN Code) for conveyor Belt-Interpretation of Tarrif (3922.90 and 3926.90)

        5 July, 2017

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        As per the prevalent law and classification Apex court has held that "the expression conveyor belt" fall under Tariff Heading 3922.90 for the period December 1986 to 9th February 1987 and under Tariff Heading 3926.90 for the period 10th February 1987 to June 1987.

        As per the latest tariff too, the Item may be classified under the tariff item 3926.90

        The Explanatory Note to Tariff Heading 39.26 in the Harmonised Coding System, which is identical to Tariff Heading 39.26 of the Tariff Schedule, must be taken to be a guide, for the Tariff Schedule is based upon the Harmonised Coding System.

        FENNER (INDIA) LTD. Versus COLLECTOR OF CENTRAL EXCISE, MADURAI - 1995 (3) TMI 89 - SUPREME COURT OF INDIA

         

         

         

        Tariff classification of conveyor belts clarified under harmonised system guidance, confirming current classification under polymeric goods heading. The conveyor belt item was held to fall within Tariff Heading 3922.90 for an earlier period and within Tariff Heading 3926.90 for a later period, and under the latest tariff remains classifiable under the tariff item corresponding to 3926.90; the Harmonised System Explanatory Note to Tariff Heading 39.26 is the guiding interpretive aid because the Tariff Schedule is based on the Harmonised Coding System.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Tariff classification of conveyor belts clarified under harmonised system guidance, confirming current classification under polymeric goods heading.

                              The conveyor belt item was held to fall within Tariff Heading 3922.90 for an earlier period and within Tariff Heading 3926.90 for a later period, and under the latest tariff remains classifiable under the tariff item corresponding to 3926.90; the Harmonised System Explanatory Note to Tariff Heading 39.26 is the guiding interpretive aid because the Tariff Schedule is based on the Harmonised Coding System.


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