2016 (5) TMI 1116 - AAR - Customs

Classification - Parts of Hydraulic Cylinders, i.e. Cylinders and ylinder Barrels - Whether to be classifiable under tariff item 8412 90 30 or 8412 90 90 of the CTA - Revenue has no objection to the admission of the matter - Held that - as the applicant pointed out that the Revenue in its reply has accepted the classification in the Tariff Items 8412 Other engine and motors; 841290 Parts; 8412 90 30 of hydraulic engines & motors; 8412 90 90 for the Other. Therefore, there is no point in proceeding with the hearings of the application. The learned counsel has conveyed its satisfaction on the classification given by the Revenue. - Matter disposed of

Summary

Issues: Classification of parts of Hydraulic Cylinders under tariff items 8412 90 30 or 8412 90 90 of the CTA.

Analysis:
The application before the Advance Ruling Authority involved the classification of parts of Hydraulic Cylinders under specific tariff items of the Customs Tariff Act. The applicant sought clarification on whether 'Cylinders' and 'Cylinder Barrels' should be classified under tariff item 8412 90 30 or 8412 90 90. The Revenue did not object to admitting the matter, acknowledging its significance, leading to the direction for admission. Subsequently, the case proceeded to final hearing with the consent of both parties.

During the final hearing, the learned counsel for the applicant highlighted that the Revenue had already accepted the classification under Tariff Items 8412 (Other engines and motors), 8412 90 (Parts), 8412 90 30 (Of hydraulic engines & motors), and 8412 90 90 (Other). The counsel pointed out that since the Revenue had agreed with the classification, there was no need to continue the proceedings. Expressing satisfaction with the Revenue's classification, the counsel requested the matter to be disposed of. Consequently, the Authority directed the disposal of the case based on the agreed classification by the Revenue, bringing the proceedings to a close.