Classification of parts of submersible pumps for availing drawback - Customs - PUBLIC NOTICE NO. 23/2015

OFFICE OF THE COMMISSIONER OF CUSTOMS: CUSTOM HOUSE: KANDLA. New Customs Building, Near Balaji Temple Kandla, Kutch, GUJARAT F. No. S/20-23/DBK/ Public Notice/15-16 Dated: 03.12.2015. PUBLIC NOTICE NO. 23/2015 Sub.:- Classification of parts of submersible pumps for availing drawback. Attention is invited to Notification No.110/ 2014-Customs (N.T.) dated 17.11.2014. 2. In this regard, it is to inform that following may be read after note 3(ii) of the said notification: Any identifiable ready to use machined parts or component predominantly made of iron, steel or aluminium, made through casting or forging process, and not specifically mentioned at six digit level or more in Chapter 84 or 85 or 87, may be classified under the relevant tariff item (depending upon material composition and making process) under heading 8487 or 8548 or 8708, as the case may be, irrespective of classification of such part or component at four digit level in Chapter 84 or 85 or 87 of the said schedule. As parts of pumps are not specifically covered under any six digit level tariff of Drawback schedule, parts of pumps would be appropriately classified under tariff item 848701 and admissible to drawback @ 2.1% irrespective of the fact that such goods are classifiable under tariff item line 841391 of CTA, 1975. 3. All Trade Associations/ Chambers of Commerce and Members of Regional Advisory Committee and Custom House Agents' Association are requested to publicize the content of this Public Notice amongst their Members/ Constituents, for their information and necessary action. (P.V.R. Reddy) Principal Commissioner Customs House, Kandla.