Incomplete description and misclassification in automobile parts and accessories - Customs - Corrigendum to Public Notice 72/2019 dated 22/08/2019

OFFICE OF THE COMMISSIONER OF CUSTOMS (GENERAL) JAWAHARLAL NEHRU CUSTOM HOUSE CENTRAL INTELLIGENCE UNIT NHAVA SHEVA. DISTT. RAIGAD, MAHARASHTRA - 400707 F No SG/Misc-132/2019-20/ClU/JNCH Dated : 09/09/2019 Corrigendum to Public Notice 72/2019 dated 22/08/2019 Sub : Incomplete description and misclassification in automobile parts and accessories - Reg Attention of Importers, Exporters, General Trade, Custom Brokers and all other stakeholders in the jurisdiction of JNCH, Nhava Sheva is invited to the Public Notice No 72/2019 dated 09/09/2019 on the subject matter. In the said Public Notice, Para 4 shall be read as follows 4. It has been noticed that automobile parts are sometimes declared under CTH 40, 83, 84, 85, 90 as general items even when they are solely and principally for use in motor vehicles and are already identifiable as such. CTH 8708 specifically covers Pads and accessories of Motor Vehicles of Heading Nos 87.01 to 87.05 . The classification of goods under chapter 87 shall be as per Section Notes and Chapter Notes of the respective Sections and Chapters of the HSN. (SANJAY MAHENDRU) COMMISSIONER (G)