Central Excise - Classification of parts of Gas Cylinder - Whether under Chapter Heading 73.08 or under Chapter Heading 83.12 - Regarding - Central Excise - 3/90

Central Excise - Classification of parts of Gas Cylinder - Whether under Chapter Heading 73.08 or under Chapter Heading 83.12 - Regarding Circular No. 3/90 Dated 28-3-1990 [From F. No. 164/2/90-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of parts of Gas Cylinder - Whether under Chapter Heading 73.08 or under Chapter Heading 83.12 - Regarding. A doubt has been raised regarding the correct classification of metal parts of Gas Cylinders. The doubt raised is whether such parts are classifiable under heading 73.08 or under heading 83.12. 2. The matter has been examined in the Board and it is observed that by virtue of Note 1 to Chapter 83, parts are to be classified with the parent article. Further for 8303 and 8304 of HSN, there is no mention of parts in Explanatory Notes or separate sub-heading. In Central Excise Tariff Act, the entry 8303 and 8304 have included separate sub-heading for parts. In the circumstances, it is felt that classification should be in accordance with section and Chapter Notes and if no separate sub-heading is provided, parts not being parts of general use would be classified with the parent article. Therefore, parts or Gas Cylinders of heading 8312 would be classifiable under heading 8312. 3. Field formations may be suitably informed.