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TMI Blog2022 (11) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... chinery. Injection moulding machine and its parts are specifically covered under this heading as Tariff Items 8477 10 00 and 8477 90 00 respectively. In view of the provision regarding classification of parts, the subject goods also come under the purview of the Tariff Item 8477 90 00. As per the explanatory notes to Heading 73.25 which provides for exclusion of castings which are products falling in other headings of the Nomenclature (e.g., recognizable parts of machinery or mechanical appliances) or unfinished castings which require further working but have attained the essential character of such finished products, the subject goods do not merit classification under Heading 7325. Further, the subject goods merit classification under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed casting parts (hereinafter referred to as the subject goods ) for manufacturing of injection molding machine and seeking departments view for correct classification. The applicant has declared that they would be importing the subject goods through the port of Nhava-Sheva. Accordingly, comments from the jurisdictional Principal Commissioner/Commissioner of Customs, NS-V Zone II Mumbai, were invited in respect of the application for advance ruling in respect of the subject goods. 3. The applicant has submitted that they import spheroidal graphite iron castings of complex shapes that would be otherwise difficult or uneconomical to make by other methods. The size, shape, and function of the casting parts vary based on model size of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdictional authority. Above stated representatives presented their case covered under CAAR-1 application. They presented D.O.R. (MOF) Notification No. 42/2017-Customs (ADD), dated 30-8-2017 in which castings are classified under CTH 8483. They also invited attention to the HSN explanatory notes by virtue of which their proposed imports will not get covered under Chapter 73. Further they explained the scope of CTH 8477 90 00 in support of their classification claim. 5. I have gone through the application, the submission of applicant along with records of personal hearing and other relevant information. I have perused the contents of Notification No. 42/2017-Cus. (ADD), dated 30-8-2017. After comparing the description of the subject prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the expression cast iron applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1(d) to Chapter 72. Heading 73.25 covers other cast articles of iron or steel. 7325.10 - Of non-malleable cast iron - Other : 7325.91 ---- Grinding balls and similar articles for mills 7325.99 ---- Other As per the explanatory notes to Heading 73.25 this heading covers all cast articles of iro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter. The applicant intends to import subject goods for manufacturing of injection molding machine, and specific entry is available in the tariff under CTH 8477 10 00 for injection molding machine. The relevant entries available under this heading is as under : 8477 10 00 - Injection-moulding machines 8477 20 00 - Extruders 8477 30 00 - Blow moulding machines 8477 40 00 - Vacuum moulding machines and oth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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