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Departmental Clarifications

Ball and Roller bearings - Duty to be calculated whether on net weight or gross weight. - In a case where transaction has taken place on weight basis, the weight of the bearing so transacted should be the basis for levy of duty. In other cases the normal weight of the bearing shown in the invoice, packing specification should form the basis, however, where the importer is able to produce adequate proof of the actual weight of the bearing, in such cases the actual weight of the bearing shall form the basis for the levy of duty. - Based on C.B.E.&C. Circular No. 46/95-Cus., dated 4-5-1995 - 1995 (77) E.L.T. (T47).

Books imported along with floppy diskettes. - See under CHAPTER 85.

Cess on imported textile machinery would be leviable as additional duty under Section 3 of Customs Tariff Act, 1975. - Madras Customs Public Notice No. 40/88, dated 3-2-1988.

Colour Control System each of the components of Colour Control System consisting of spectrophotometer, powerful IBM Computer alongwith network interphases, auxiliary devices and error control units, are to be assessed on their individual merits as the imported system did not contribute to a clearly defined function of a kind mentioned in Chapter 84, 85 or 90 of Customs Tariff Act, 1975. - Madras Customs Public Notice No. 86/89, dated 3-5-1989.

Compressors for Refrigerating and Air Conditioning equipments - Interchangeable with motor vehicles - Notification No. 49/95-Cus. - A doubt has been raised whether the benefit of Notification No. 49/95-Customs as amended by Notification No. 90/95-Customs is available in respect of parts of refrigerating and air-conditioning compressors. It appears that the benefit of this notification is being denied on the ground that the entries (a) and (b) of S. No. (ii) above are two separte and mutually exclusive categories and are not to be read together.

The matter has been examined in consultation with the Ministry of Law. The intention of the above amendment was to deny benefit of concessional rate only to parts of such air-conditioning and refrigerating compressors as are of less than 7.5 HP and which are also interchangeable for use with motor vehicles. This is clear from the fact that the two entries, (a) and (b), are conjuncted by the word "and" which implies that they are to be read together and not as excluding each other. Thus, parts of only such refrigerating and air-conditioning compressors of less than 7.5 HP as are interchangeable for use in motor vehicles are to be excluded from the concessional rate. - Based on C.B.E.&C. Circular No. 86/95-Cus., dated 27-7-1995 - 1995 (79) E.L.T. (T31).

Compressors for room airconditioners classifiable under Heading 8414.80 (H.S.) of the Customs Tariff Act, 1975 if they are not interchangeable with refrigerating equipment. - Madras Customs Public Notice No. 97/88, dated 25-4-1988.

Exemption/Essentiality certificate required under Notification 179/89-Cus., and similar other Notification - Relevant Date for presentation. - If the substantive clauses of Notifications are fulfilled by an importer, concessional assessment should not be denied on the ground of time factor. The conference felt that such an interpretation should be the overall guiding principle in such cases. However, it would be necessary that the claim for exemption is made at the time of assessment if such certificates are not available at that time. - Madras Customs House Public Notice No. 77/91, dated March 1991.

Gear Boxes and Torque converters are classifiable under Heading No. 84.83 even though they may be identifiable parts of Railway or Tramway Locomotives. - Bombay-I Collectorate Trade Notice No. 75/87, dated 25-9-1987.

Gear Coupling. - Based on its function it is classifiable as a shaft coupling under Heading no. 8483.60 of Schedule I, Customs Tariff Act, 1975. - Madras Customs House Public Notice No. 59/90, dated 2-2-1990.

Grease supply pump is classifiable under Heading 8413.89of Customs Tariff Act, 1975.- Madras Customs House Public Notice No. 77/91, dated March 1991.

Industrial Sewing Machine of Korean Origin under Notification No. 342/76-Cus., is eligible for the benefit of exemption of auxiliary duty under Notification 159/88-Cus., read with Notification 16/85-Cus.- Madras Customs Public Notice No. 182/89, dated 2-8-1989.

Magnetic Buttons - Applicability of Notification No. 267/89-Cus. - See under CHAPTER 83.

MB' juice dispensing machines are classifiable under Heading 84.18 (H.S.). - Madras Customs House Public Notice No. 77/91, dated March 1991.

Mould for metals (other than ingot moulds) and foundry cores would be classifiable under Heading 84.80. - Bombay-I Collectorate Trade Notice No. 4/87, dated 27-1-1987.

Rotor Spinning and Winding Machine under Notification No. 71/87-Cus. - Whether winding is incidental, complementary and inherent with the spinning machine, the whole would be eligible for duty concession under Notification No. 71/87-Cus. as Rotor Spinning Machine. - Madras Customs House Public Notice No. 77/91, dated March 1991.

Seals/Rings made of plastic. - In case of articles of plastic, exclusions vide Note 1 to Section XVI are limited only to transmission & conveyor belts [Note 1(a)]; bobbins, spools, cops, cones, neels or similar supports [Note 1(c)] and parts of general use [Note 1(g). Seals/rings of plastic are not covered by any of these exclusions. Accordingly, these will not be excluded from Chapter 84. As such, seals/rings which are to be used as bearings will fall under sub-heading 8483.30, as plain shaft bearings in terms of Note 2(a) to Section XVI. Seals/rings, if suitable for use solely or principally with hydraulic cylinders or other machines of Heading 84.12 will fall under sub-heading 8412.90, as parts of hydraulic cylinders, vide Section Note 2(b). However, seals/rings which are suitable for use with hydraulic cylinders as well as machines of other headings of Chapter 84 will beclassifiable under Heading 84.85 (sub-heading 8485.90). - M.F.(D.R.) F. No. 528/3/96-Cus. (TU), dated 1-3-1996. (Cir. No. 14/96).

Seals/Rings made of unhardened Vulcanised Rubber. - See under CHAPTER 40.

Seals/Rings made of Hardened Vulcanised Rubber. - Unlike articles of unhardened vulcanised rubber, articles of hardened vulcanised rubber, of a kind used in machinery or mechanical appliances are not excluded from Section XVI. As such, seals/rings made of hardened vulcanised rubber would be classifiable under Chapter 84 in the same manner as those made of plastic. - M.F.(D.R.) F. No. 528/3/96-Cus. (TU), dated 1-3-1996. (Cir. No. 14/96).

Sintered bushes intended for use as plain shaft bearing are classifiable under Heading No. 84.83. - Bombay-I Collectorate Trade Notice No. 59/87, dated 11-8-1987.

Sprinkler irrigation equipment would be classifiable under sub-heading 8424.00 as Mechanical Appliances for spraying liquids. - Calcutta-II Collectorate Trade Notice No. 139/86, dated 3-7-1986.

Steel Balls imported as parts of valves. - Polished steel balls are assessable under Heading 84.82 H.S. provided they satisfy the dimensional specifications of Chapter Note 6 of Chapter 84.- Madras Customs Public Notice No. 40/88, dated 3-2-1988.

Thread guides (not being of glass or ceramics or wholly of agate or other precious or semi-precious stones) are classifiable under Heading No. 84.48.- Bombay-I Collectorate Trade Notice No. 6/87, dated 30-1-1987.

Universal Boring and Milling Machine - N.E.E. under Notification No. 40/78-Cus., dated 1-3-1978. - Madras Customs House Public Notice No. 77/91, dated March, 1991.

Vibrator Snapping Machine used for snapping (cutting) carbon rods eligible for benefit under S. No. 50 of Notification No. 59/87-Cus., as a machinery used for the production of a commodity. - Madras Customs Public Notice No. 203/88, dated 12-1-1988.

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