Classification of imported goods - Battery Fuse Units (BFU) - ...

Tribunal Rules Battery Fuse Units Classified as Automatic Circuit Breakers, Not Parts of Transmission Stations.

March 19, 2024

Case Laws Customs AT

Classification of imported goods - Battery Fuse Units (BFU) - The tribunal examined whether the BFU should be classified under Chapter Heading 8529 as parts of Base Transmission Station (BTS) or Chapter Heading 8536 as 'Automatic Circuit Breakers.' After reviewing technical literature and customs tariff headings, they concluded that the BFU's functions align more with automatic circuit breakers, leading to classification under Chapter Heading 8536. Consequently, the tribunal ruled that the BFU does not qualify for exemption under Notification No.25/2005-Cus, as it does not meet the criteria as a part of the transmission apparatus specified in the notification.

View Source

← Previous Next →

Classification of imported goods - Battery Fuse Units (BFU) - ...

Tribunal Rules Battery Fuse Units Classified as Automatic Circuit Breakers, Not Parts of Transmission Stations.

March 19, 2024

Case Laws Customs AT

You may also like:

Benefit of exemption under S. No. 512 of Notification No. 50/2017-Customs for parts/components imported for manufacturing Lithium Ion Batteries. The department denied...

Import classification dispute regarding electrical components like capacitors, ICs, bare PCBs, LEDs, fuses, relays, etc. The department viewed unmounted PCBs/circuit...

Classification of imported goods - Mitsubishi brand Air Conditioner-Outdoor units and Air Conditioner-Indoor units of more than two ton capacity - to be classified under...

The appellant imported parts, components, and accessories at a concessional rate of customs duty under Notification No. 50/2017-Cus dated 30.06.2017, Entry No. 512, for...

Imported goods consisting of a plastic body, heating element, lid, and thermostat for an electric kettle were classified under Customs Tariff Item (CTI) 8516 71 00 as a...

Classification of supply - supply of batteries by the required Applicant for the use in warships such as submarines of the Indian Navy - The batteries are essential...

Provision of facilities/amenities by units under Rule 11(5) of the SEZ Rules

The case pertains to the classification of imported goods, specifically Fork/Yoke 5th and reverse gear shift (parts of motor vehicles), under the appropriate Customs...

Classification of imported goods - Applicable rate of Basic Customs Duty (BCD) - Despite the appellant's claim that they were not sold as toys but as imported parts, the...

CESTAT ruled on classification disputes for various mobile phone components. The Tribunal held that Receivers should be classified under CTH 85177090 as phone parts, not...

Refund of service tax - Appellant has one unit in SEZ and on in DTA - There is no dispute that the appellant’s service provider is located in Kolkata which is a DTA unit...

Classification of imported goods - Parts of seats of motor vehicle (parts of part) - import of child parts - It is undisputed that child parts used for making parts...

The case pertains to the classification of imported goods declared as "Spare Parts of E-rickshaw" by the respondent. The lower authority classified the goods under CTH...

Benefit of exemption from duty - 12V SMPS consisting of Main PCB, lightening protector, DC/AC cables, fuse/fuse holders and others - SMPS is not a part of IFWT. The...

Cenvat Credit - Capital goods - Guide Car - The ‘Guide Car’ is being used for the purpose of transporting the hot coke after it is processed in the Coke Oven Battery....

Quick Updates: