Customs - Classification of 'Transmission shafts/Power takeoff (PTO) shafts' - CBEC Clarifies
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.
In the conference, 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.
CBEC Circular No. 02/2014-Cus, Dated: January 09, 2014