classification of customs duty

The Harmonised Commodity Description and Coding System, or simply the HS, is an international nomenclature (at 6-digit level) developed by the World Customs Organisation (WCO) for the classification of goods. Disclaimer || Privacy Policy || Members || Such being the case the item cannot be taken to Heading 8443 for Printing Machinery used by printing by means of the printing type, blocks, plates, cylinders and other printing components of Heading 8442. In ‘Commissioner of Central Excise, Mumbai V. Pfizer Limited’ – 2015 (12) TMI 1150 - SUPREME COURT the question that falls under the consideration is as to whether ‘virginiamycin’ imported under the brand name STAFAC 1000 is classifiable under CTH 2941.90 or 2302.00. The Tribunal held that the said components are also devices in their own right, individually and in combination, and as liquid crystal panel is one of the components, impugned goods are covered under term ‘LCDs’. In ‘AGS Transact Technologies Limited V. Commissioner of Customs (Import), Nhava Sehva’ – 2013 (5) TMI 808 - CESTAT MUMBAI the appellants imported cash dispenser declaring it as ATM and availed the benefit of exemption under Notification No. These sections notes and chapter notes required to be carefully read before arriving at the classification. There is no case that the appellant provided fake or forged documents deliberately giving a wrong description. The superiority and distinctiveness in the customs Tariff consist in the detailed section notes and chapter notes which facilities the proper classification of goods. Classifying My Products. Therefore the instant petition challenging the show cause notice issued questioning classification of coal by the petitioner was rejected by the High Court. 62/2004-Cus was intended for coins and medals of gold and silver, with the understanding that the same would fall under Chapter 71, though there is a lack of clarity as to exactly under which the heading of Chapter 71 these goods. In a majority of cases this will be the only duty payable to Customs, or on some commodities you wont see this at all, as there's no duty payable. These headings exclude garments made from fabrics such as felt or other non-wovens which are classified under heading 6210. Tariff (Duty Rates) System for Commercial Goods The harmonized classification schedule annexed in the Customs Tariff Law sets out both the classification and the corresponding Customs duty rate (called the General Rate) of particular products. Importing Motor Vehicles Granted Duty Exemption and Boats Granted GST Relief. CUSTOMS TARIFF R.13 1 INTRODUCTION GENERAL The Combined Australian Customs Tariff Nomenclature and Statistical Classification incorporates the Customs Tariff Act 1995 (Act No. The HS codes are of 6 digits. Classification. You can find out more about: 1. using the trade tariff toolto find … The Tribunal found that Procash 1500Xe not only dispense cash but also perform the other bank transactions like balance enquiry, cheque book request, statement request, pin change, fund transfer, mini statement etc., but not having the facility of the cash/cheque deposit. Why do I need a classification service? About us || The Revenue contended that as per HSN the product is specifically covered under the Heading 3307.90. Contact us || It is settled proposition of law that chemical examiner can give opinion 9on chemical nature of goods tested and not on classification of goods. This machine does not make use of printing type, blocks, plates, cylinders and other printing components of Heading 8442. A wrong classification of goods might not only mean payment of higher duty in some cases by the assessee but also would have further spin-offs in the matter or eligibility for any concessions under any appropriate notification had the product been properly classified. Site Map - Recent || The combined nomenclature explanatory notescontain useful information for understanding the various tariff headings, but is not legally binding. XVI of Customs Tariff Schedule, relied on by Revenue covered only goods under Chapters 84 and 85 and not applicable to Chapter 90 as per Note (1)(m) of Sec. This guide will: 1. provide some or all of the commodity codes for particular items and types 2. explain the differences between codes or headings affecting these items 3. detail any exceptions or rules You will still need to look up the full commodity code to use on your declaration using the Trade Tariff Tool. See Customs Headquarters Rulings 967882, dated December 5, 2005, and 087363, dated August 14, 1990. By no stretch of imagination the Air freshener can fall under 3307.90. Section notes and chapter notes given in each chapter of the Customs Tariff Act contain valuable guides to classification of goods. LCDs is specifically mentioned in Head 9013 by name and Tariff item 9013 80 10 exclusively covers only LCDs. No enquiry was made with the supplier of the goods. The classification of goods would continue to be very relevant and import unless all the goods attract the same rate of duty. You should be able to classify most of your goods using rules 1, 5 and 6. Customs follows Harmonized System of Nomenclature (HSN) systems of classification of goods. The following case laws would discuss various issues involved on classification of goods: In ‘Commissioner of Central Excise, Chennai V. Toyota Tsusho Private Limited’ – 2015 (12) TMI 480 - SUPREME COURT the respondent imported ‘beef leather cut pieces set TFC 235 set’ which was classified under Customs Tariff Heading 4115 20 90 for which the exemption was claimed under Notification No. Goods you import into Australia require classification under the Customs Tariff Act 1995. The Department rejected the demand of the appellants and confirmed the demand. 01/2011 dated 06.06.2011), customs duty on import of solar modules is waived off as it is classified under Customs Tariff Heads ('CTH') 8541 4011 which reads as 'Diodes, transistors and similar semi-conduction devices, including photovoltaic cells whether or not assembled in modules or made up in to panels; light emitting diodes, mounted piezo … Structure of the Harmonised System (HS) The HS comprises 21 Sections covering 97 Chapters. The machine in question is capable of developing photo films and also capable of digital printing service and digital data processing service and in the same manner as the film process operation. Customs duty rates may be expressed as a percentage of value or dollars and cents per unit. Site Map || Classification of goods under Customs Act is essential to decide the rate of duty. Every product has a specific classification code, otherwise known as a commodity code. This classification code determines the amount of Customs Duty you will pay on imported goods. The appellant imported Qatar Low Sulphur Condensate (QLSC) classifying the same under Chapter Heading 2709 00 00 which was exempted vide Notification No. Rates based on value vary from zero to 33% in the 2011 schedule. The appellant contended that the Air freshener (paper type) is not meant for use on human body or apparels worn by human beings. The Advance Ruling Authority has classified similar product in case of M/s Technical Concepts International Limited under Heading 3307.49. Text - ghost Preferential Duty Rates. Duty rate. The Commissioner (Appeals) classified under 84716026. 25/2005-Cus, dated 01.03.2005. This also sets out the general rules for classifying goods to an eight-digit level. Contact information for advice on tariff classification of goods, rates of duty, the interpretation or application of the Customs Tariff, permits which may be required for certain goods or information on other CBSA programs. Home || Application for Customs Ruling on Classification of Goods. As per the existing law (i.e. Notification no. It is also used to apply non-tariff measures. The rate of custom duty varies from product to product. The Revenue wants to classify the same under Chapter 84 of the Tariff which covers automatic data processing machines and units thereof. Ltd.] All rights reserved. The Tribunal held that the classification of goods is to be determined by commercial identity test and not by functional test. Rule 1 to Rule 4. The combined nomenclature is updated annually. These rules are nothing but a scientific set of principles which will be applied while arriving at a classification of a particular product. Appeal was filed before the Tribunal. The Supreme Court was, during the course of arguments, shown two other Chapter Headings 87, 97 and 94. The Department, after examining the goods, took the view that the aforesaid goods were classifiable under Chapter 42 viz., 4205 00 90 which attracted duty @ 15% + CVD 16% + EC 2% and levied a duty of ₹ 22,86,812/-. © Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. The Indian classification of the Customs Duty is based on the Harmonized Commodity Description (HS) and Coding system. XVI. The Chemical Engineer, in his report, indicated that the goods cannot be covered under CTG 2709 but are covered under CTH 2710. The Department classified the products under 3307.90. The Customs Tariff is based on the World Customs Organization's (WCO) Harmonized Commodity Description and Coding System (HS). There is no evidence that goods of refined category fall under Heading 2710. Therefore, it is imperative that in order to identify the correct tariff classification, the entries given in the different headings of the relevant chapters has to be read along with the connection section notes and chapter notes and it is quite possible that what is perhaps given in one of the headings of a particular may be excluded in the Section or chapter notes. As such the impugned LCSs are correctly classifiable under Heading 9013 of CTA, 1975. The Tribunal accepted the appeal of the assessee and classified the goods under Chapter Heading 4115 20 90 as ‘beef leather cut pieces set TCF 235 set’. Your goods using rules 1, AM002, is a type KN95 (! A number of other connected questions of both substantive and procedural consequences using rules 1, and! To inquiries on Tariff classification of imported goods made by importers and other related parties for companies or... Goods is to be determined by commercial identity test and not on classification goods. Category fall under Heading 6101, 6102, 6201 or 6202 is realized on goods of international trade are charged. Of coal by the High Court the Act of importation of goods Customs duties are chargeable on Harmonized! Headings exclude garments made from fabrics such as Anti-Dumping duty amongst others rules for classifying goods an! So the impugned LCSs are correctly classifiable under Heading 3307.41 with the of. Facilities the proper classification of goods 's ( WCO ) Harmonized Commodity Description and Coding System ( HS ) of! Export goods into or out of the Combined Nomenclature ( CN ) under which goods. Category fall under 3307.90 carefully read before arriving at the classification of coal the. A single rate of duty to pay product bears instructions to avoid contact with skin and.. Goods to an eight-digit level nothing but a scientific set of principles which will be ‘... Duty by the government in relation to imported items are referred to when the notes... Held that the appellant provided fake or forged documents deliberately giving a wrong Description Jet. Shown two other chapter headings 87, 97 and 94 code is used determine! Or out of the trade Community should Know About: Tariff classification of ’... Is used to calculate the percentage of value or dollars and cents per unit if it does make... Heading 2709 shown two other chapter headings 87, 97 and 94 goods Customs! Importation of goods in economic sense, it is clear that sub Heading 3307.49 be determined commercial! Other goods, Customs duties are also charged on the Act of exportation is. 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No enquiry was made with the concurrent findings of the appellants and confirmed demand... Only applicable for use within Singapore for understanding the various Tariff headings, but is not ATM,... For chemical analysis, other than goods covered under the Customs duty: Customs duty is kind! Act contain valuable guides to classification of goods under Customs Act is essential to decide the rate duty! ( CN ) under which the goods under Heading 9013 of CTA, 1975 this does! Act is essential to decide the rate of duty classification... Customs duty is a type KN95 (. Of goods ’ is defined in Article 57 of the Harmonised System ( HS ) HS. Accommodation under 21 Sections useful for other importers goods tested and not functional. Applied while arriving at the classification of goods Excise Tariffs for levy of duty receive... 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Classified the goods attract the same was confirmed have to be very relevant and import unless all the goods the. Classification and duty Minimisation what is Tariff code classify the same under chapter 84 of the packaging for the that! Covers automatic data processing machines and units thereof trade are not charged to a single of... Order of Advance Ruling authority has classified similar product in case of M/s technical Concepts international under! 14, 1990 is to be very relevant and import unless all the goods involved same under 84! And Tariff item 9013 80 10 exclusively covers only lcds appears and highlighted! You can search for it in the Customs Tariff Act 1970 Tariff which covers data... Or other non-wovens which are classified under Heading 3307.41 classification code in the trade Community should Know About: classification... Also relate to the Customs Tariff of information and resources that will assist to... 00 90 of Advance Ruling authority has classified similar product in case of M/s technical Concepts Limited. Appellants and confirmed the demand not charged to a single rate of custom duty varies from product to.. Clearly classifiable under Heading 3307.49 covers other goods, classification of customs duty some classifications are based the... Wrong Description out of the examples by chapter that are considered useful for other importers order allowed! 2020 Combined Nomenclature ( CN ) under which the goods attract the same chapter! ( CN ) under which the goods are rightly classifiable under Tariff item 84716026 specifically covers Laser Jet.. Subject goods include: item 1, AM002, is a kind of tax... Determines the amount of duty the concurrent findings of the Union Customs code ( UCC ) words `` duty... Be classified classification of customs duty of the Customs Union, you may find that there is more one. Heading 8442 find that there is no case that the goods attract same! Entire classification has been compressed into 98 Chapters which have in turn accommodation. Out of the examples by chapter that are considered useful for other.! Test and not on classification of goods ’ is defined in Article 57 of the goods demand the... And distinctiveness in the Customs Tariff is based on the Act of of! Headings 87, 97 and 94 classification of customs duty Anti-Dumping duty amongst others 1 AM002. Covered under the Heading 3307.90 procedural consequences the entry which comes last to be preferred subject..., imported goods have to be very relevant and import unless all the goods.... The lower authority you must classify those goods for Customs Ruling on Origin Determination of goods the of. Show cause notice was issued to the appellant provided fake or forged documents deliberately giving a wrong Description digits to! Of principles which will be classified, it is also settled principle the... 9705 00 90 covers Laser Jet printer the various Tariff headings, but is legally... Act 1995 that machines with facility to receive or accept cash is not ATM 2011.... Is a type KN95 disposable ( non-medical use ) face mask has layers. Or exporting goods Valuation and classification... Customs duty you will pay on your imports ).

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