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Classification of hydraulic seals/ rings under CTA 1975
Circular No. 14 dated 1st March
1996
It has come to
the notice of the Board that the classification of rings and seals of plastic
for use in hydraulic cylinders is not being uniformly made in the Customs
Houses/ Commissionerate. Whereas in some Customs Houses there are being
classified as parts of hydraulic cylinders under heading 8412.90 of the Custom
Tariff, in other Custom Houses the same are being classified as articles made of
plastic under heading 3926.90.
2. The
matter has been examined. As per technical literature, hydraulic seals/ rings
could be made of either plastic or rubber. They perform different functions like
rod sealing in high/ low pressure hydraulic systems, used as bearings for
reciprocating, oscillating and helically moved piston rods and piston etc. These
are identifiable part of hydraulic cylinders and bear specific part numbers.
3. Part
of machines of mechanical appliances of Chapter 84 are classified as per
provisions of Note 2 to Section XVI, First Schedule to the CTA '75 which
provides that with the exception of parts which are articles mentioned in Note 1
to this Section or Note 1 to Chapter 84, all other parts are to be classified
according to the rules laid down in this Note. As per there provisions,
classification of different kinds of seals/ rings would be as follows:
I. SEALS/
RINGS MADE OF PLASTIC - In case of articles of plastic exclusion vide Note
1 to Section XVI are limited only to transmission & conveyor belts [Note
1(a)]; bobbins, spools cops, cones, reels 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 u/ h
8483.30, as plain shaft bearings in terms of Note 2(a) to Section XVI. Seals/
rings, if suitable of use solely or principally cylinders or other machines of
heading 84.12 will fall u/ h 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 be
classifiable under heading 84.85 (sub-heading 8485.90).
II. SEALS/
RINGS MADE OF RUBBER -
(a) Made of
unhardened Vulcanised Rubber: Articles made of vulcanised rubber other than hard
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 u/ h 4016.93 of 4016.99, as articles of rubber.
(b) 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, as explained in sub-para I above.
4. The
undersigned is directed to request you to ensure that the classification of such
seals/ rings may be made uniformly, in accordance with the principles herein
above explained. Pending cases, if any, may also be decided accordingly.
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