Classification of imported goods - Rice Mill Rubber Roller - The ...

Case Laws     Customs

April 3, 2024

Classification of imported goods - Rice Mill Rubber Roller - The Tribunal held that the imported "Rice Mill Rubber Rollers" should be classified under CTH 4016, as argued by the respondent. The Tribunal examines the relevant Section Notes and Chapter Notes, particularly those under Section XVI, to ascertain the appropriate classification. It concludes that the exclusion clause under Section XVI applies to the imported goods, supporting their classification under CTH 4016. While acknowledging the vulcanization of the goods, the Tribunal emphasizes the material composition and characteristics necessary for their intended use. - Consequently, the appeal filed by the appellant dismissed.

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