Classification of Chain Pulley Slacks and Wire rope pulley blocks - Clarification regarding - Central Excise - 18/89

Classification of Chain Pulley Slacks and Wire rope pulley blocks - Clarification regarding Circular No. 18/89 Dated 24-4-1989 [From F. No. 156/18/88-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of Chain Pulley Slacks and Wire rope pulley blocks - Clarification regarding. Doubts have been expressed as to the correct classification of chain pulley blocks and wire rope pulley blocks whether under heading 84.25 or 84.83 of Central Excise Tariff. 2. The matter has been examined. As per Explanatory Note under HSN Heading 84.25 the heading consists of more or less complex systems of pulleys and cables, chains, rope-work etc. designed to give a mechanical advantage to facilitate lifting. Further, as per HSN Explanatory Notes pulleys and pulley blocks presented separately are excluded from the purview of heading 84.25. In the light of the above it is clarified that the heading 84.25 of CET covers chain pulley blocks/wire rope pulley blocks, fitted with chains. When the chain pulley blocks/wire rope pulley blocks are presented separately they are appropriately classifiable under heading 84.83 of CET. 3. These instructions may be brought to the notice of all officers working in your charge.