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2005 (11) TMI 93 - AAR - CustomsClassification of goods - Rheostat - Whether the Rheostat to be imported into India is classifiable under Heading No. 8533 39 of the First Schedule of the Customs Tariff Act, 1975 - Held that - From a plain reading of the heading and the tariff items it is clear that Electrical Resistors including Rheostats, other than heating Resistors, fall under Heading 8533. The sub-heading 8533 39 deals with residuary goods and tariff item 8533 39 20 specifically relates to Rheostats. therefore, the Rheostat in question which is having a power rating of 2 kilowatts, is classifiable under tariff item 8533 39 20.
Issues:
Classification of "Rheostat" under the First Schedule to the Customs Tariff Act, 1975. Analysis: The application sought an advance ruling under Section 28H of the Customs Act, 1962, regarding the classification of a "Rheostat" to be imported into India under Heading No. 8533 39 of the Customs Tariff Act, 1975. The description provided for the Rheostat included its function as a large resistor that can be varied under motor control to provide a variable load to the power feed equipment. The Commissioner agreed with the applicant's contention that the goods fell under tariff Item No. 8533 39 20 of the Customs Tariff Act based on the General Rules of Interpretation and the description of goods provided in Annexure-II. The relevant heading and tariff items under Heading 8533 were examined, which encompassed Electrical Resistors, including Rheostats, other than heating resistors. The sub-heading 8533 39 specifically dealt with residuary goods, and tariff item 8533 39 20 was identified to relate to Rheostats. It was concluded that the Rheostat in question, with a power rating of 2 kilowatts, was classifiable under tariff item 8533 39 20. Therefore, the ruling was made in favor of classifying the Rheostat under the specified tariff item based on the analysis of the heading and tariff items provided in the Customs Tariff Act. The judgment was delivered by the Authority for Advance Rulings on November 10, 2005, confirming the classification of the Rheostat under tariff item 8533 39 20 as per the Customs Tariff Act, 1975.
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