Classification of “Transmission shafts / Power takeoff (PTO) shafts” in the HS Harmonised Customs Tariff - regarding

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..... arding Doubts have been raised on whether Transmission shafts / Power takeoff shafts would be classifiable under 8433 or 8432 as parts of agricultural machinery. This issue was also discussed in the Conference of Chief Commissioners of Customs and Directors General on Customs Tariff and Allied Matters, held on 05-06 June 2013, at Vishakhapatnam and subsequently examined by the Board. The competing headings, subheadings and Tariff Items are as follows: 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers 84329010 , parts of agricultural machinery falling within subheadings 843210 (Ploughs), 843221 (Disc harrows), 843229 (Other), 843230 (Seeders, plan .....

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..... ter 84 or 85 (other than headings 8409 , 8431 , 8448 , 8466 , 8473 , 8487 , 8503, 8522 , 8529 , 8538 and 8548 ) are in all cases to be classified in their respective headings . The Note 2(b) to Section XVI reads as, Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of 8479 or 8543 ) are to be classified with the machines of that kind or in 8409 , 8431 , 8448 , 8466 , 8473 , 8503.00.00 , 8522 , 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of 8517 and 8525 to 8528 are to be classified in 8517 . 3. As regards, goods covered in Cha .....

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..... ustoms and Directors General on Customs Tariff and Allied Matters, there was consensus on classifying such products at issue under heading 8483 . In view of the same, the Board desires that such products should be classified under 8483 , subheading 848310 , Tariff Item 84831099 by application of General Rules for the Interpretation (GRI) of Import Tariff, Rule 1, Section Note 2(a) to the General Explanatory Note to Section XVI , and 6. 5. All pending assessments, if any, may be finalized accordingly. Difficulty faced, if any, may be brought to notice of the Board. Yours faithfully, (R. P. Singh), Director (Customs) - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxman .....

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