2024(12)LCX0208(AAR)

Bundy India Ltd.

decided on 10-12-2024

CUSTOMS AUTHORITY FOR ADVANCE RULINGS
NEW CUSTOM HOUSE, BALLARD ESTATE MUMBAI - 400 001
E-MAIL: cus-advrulings.mum@gov.in
The 10^th December, 2024

Ruling No. CAAR/Mum/ARC/177/2024
in
Application No. CAAR/CUS/APPL/70/2024 -O/0 Commr-CAAR-MUMBAI

Ruling

M/s. Bundy India Limited (IEC No. 0888007361) (Hereinafter will be referred to as `Applicant’) filed an application for advance ruling in the Office of Secretary, Customs Authority for Advance Ruling, Mumbai. The said application was received in the secretariat of the CAAR, Mumbai on 28.06.2024, along with its enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’). The applicant is seekine, advance ruling regarding classification of 62 parts for manufacturing of ‘Petrol Fuel Pumps for Automobile Application’ proposed to be imported by them.

2. Submission by the Applicant:

2.1 The applicant is registered as a company under the Companies Act, 2013 and their plant is at Plot No. 165, Indospace Industrial Park, Oragadam 2, Phase 2, Venpakkam Village, Walajabad Taluk, Kanchipuram — 631 604, Tamil Nadu. One of the products proposed to be manufactured by them is Petrol Fuel Pump for Automobile Application to be supplied to Gujarat .and Manesar Plants of Maruti Suzuki Motors. The Applicant imports parts for the above manufacture and these parts are to be imported from Japan, South Korea, France, China, Philippines, Italy, Netherlands and Belgium. These various parts are going to be assembled to make fuel pumps.

2.2 The Applicant intends to import at present 62 components for production of petrol fuel pumps. The present application has been filed by the Applicant seeking Ruling with regard-to their (parts of petrol fuel pumps) appropriate classification under the first schedule to the Customs Tariff Act, 1975.

2.3 The Applicant further submitted that some of the parts proposed to be imported are solely and principally usable as identifiable parts of fuel pumps and based on function, some of the parts are classifiable on their own category under the appropriate headings of the First Schedule to the Customs Tariff Act, 1975. List of 40 Parts initially submitted by the Applicant, for which the applicant is seeking ruling alongside the headings suggested by the applicant itself, is as under:

2.5 The applicant further submitted that the fuel pumps, which are manufactured by the applicant, are appropriately classified under Heading 8413. The applicant further submitted that the identifiable parts of the fuel pump, which are solely designed and can be used only in the fuel pumps to be, assembled by the applicant merits classification as parts of fuel pump under Heading 8413. For suggesting this classification, Applicant placed his reliance on Note 2 (b) to Section XVI of the First Schedule to the Customs Tariff Act, 1975 which states the following with regard to classification of parts of equipment / machinery:

“2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter .85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the/following rules.

(a) parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;

(b) other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to he classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate.

However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517, and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529;

(c) all other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548″.

2.6 The applicant further submitted that in terms of Note 1(g) to Section XVI and Note 2 to Section XV, parts of general use i.e. various types of springs made of metal located in different places in the fuel pumps will be correctly classifiable under Heading 73209090. The Applicant further submitted that the magnet being permanent magnet will be correctly classifiable under Heading 85051190. The applicant further submitted that RFI unit is used to prevent and suppress Radio Frequency Interference. It consists of a choke coil and a capacitor, terminal and a carbon brush. These components help in reducing radio noise As this has unit has independent function, therefore, it is appropriately classifiable under Heading 85437099. The applicant further submitted that the identifiable parts of valves used in fuel pumps are classifiable under Heading 84819090 by operation of Section Note 2(b) to Section XVI. The applicant further submitted that the Connector is an electrical connector to supply power to the pump and Terminal is an electrical part for supplying power to the pump terminal. Both of these will be classifiable under Heading 85369090 as they are a product by themselves. The applicant further submitted that the armature assembly is a part of D. C. Motors and is correctly classifiable under Heading 85030021. The applicant further submitted that 0 Ring A and Packing 0 Ring B are made of Rubber and will be correctly classifiable under Heading 40169320. The applicant further submitted that Float is used to detect liquid level in the pump and will be appropriately classifiable under Heading 90261020. The applicant further submitted that Filter Element is made of plastic and all filter elements forming part of filtering equipment under Heading 8421 are classifiable based on their material of make and therefore, it will be classifiable under Heading 39269099.

3. Port of Import and reply from the Jurisdictional Commissionerate:

3.1 The applicant in their CAAR-1 form indicated that they intend to import the subject goods i.e. parts which will be used for the manufacturing of petrol fuel pumps at the jurisdiction of the Commissioner of Customs (Imports), Chennai II Commissionerate, Custom House, No. 60, Rajaji Salai, Chennai - 600 001. Therefore, the application was forwarded to the Office of the Commissioner of Customs (Imports), Chennai – II Commissionerate, Chennai for their comments on 10.07.2024. The Chennai - II Commissionerate vide their letter dated 19.08.2024 stated that in the current matter since the importer is seeking classification of 40 items, it would be ideal to give the basis on which the parts and accessories are classified and accordingly, further stated that:

If the parts are imported in CKD/SKD condition:

In this regard, if all the imported parts are proved to the satisfaction that they constitute an entire fuel pump, either completely or incompletely, but however having essential characteristics, then in terms of Rule 2(a) of GIR, the said parts could be classified under the appropriate tariff applicable to finished fuel pump i.e. under CTH 8413 30 90 of Customs Tariff Act, 1975.

If the parts are imported separately:

In this regard, if the parts are imported under different invoices and will further be presented separately for clearance, such parts will be classifiable under the respective tariff headings as per the provisions of Note 2 to Section XVI, provided if such parts as presented, do not constitute to have the essential character of the complete or finished unit under the same Bills of Entry.

4. Additional Submissions by the Applicant

4.1 Vide letter dated 30.08.2024, the applicant submitted that the items sought to be imported will not make either complete set or incomplete set of components in the form of CKD or SKD condition of the end product as the items sought to be imported are manufactured by different manufacturers located in different countries and they will be imported as different consignments from those countries depending upon the requirement. The applicant further submitted a list of 62 components which would be used in the manufacturing of the Fuel Pumps, out of which 40 Components would be imported and rest would be procured locally. Considering the above, the applicant further submitted that the products imported cannot be classified under one heading in terns of Interpretative Rules and as. these products will imported in different consignments, each product is to be classified individually.

5.0 Records of Hearing

5.1 A hearing in the matter was conducted on 26.09.2024 in the office of CAAR, Mumbai. During the hearing, the authorised representative, Shri S. Murugappan, Advocate appeared for hearing through Online mode. He reiterated the contention of the applicant filed with the application. On specifically asked about the nature and use of the 62 components category wise viz. General Pump Components, Specific fuel pump Components, Valve Components, Mechanical Seal Components etc. to find out the proper classification of the subject goods, he sought one week time which was granted. Nobody appeared. from the Jurisdictional Commissioner ate to represent the matter.

5.2 Further, vide email dated 17.10.2024, the applicant submitted ‘following details:

(i) Fuel Pump Motor – Blown Up Diagram with Part Details

(ii) Pressure Regulator – Blown Up Diagram with Part Details

(iii) Fuel Level Gauge – Blown Up Diagram with Part Details

(iv) Module Components – Blown Up Diagram with Part Details

(v) Module (Final Product) — Photograph

(vi) Fluid Systems in the Vehicle — Diagram-

6.0 Discussions and Findings

6.1 I have considered all the materials placed before me in respect of the subject goods. I have gone through the submissions made by the applicant during the hearing and additional submissions made by the applicant vide email dated 17.10.2024. I have also gone through the response received from the Chennai Customs Commissionerate and its rebuttal by the applicant. Therefore, I proceed to pronounce a ruling on the basis of information available on record as well as existing legal framework having bearing on the classification of the products in question under the first schedule of the Customs Tariff Act, 1975.

6.2 The applicant has sought advance ruling in respect of the parts to be used in the manufacturing of the Petrol Fuel Pumps for automobile applications which would be supplied to the Maruti Suzuki Motors.

6.3 Classification of goods in the Harmonized System of Nomenclature (HSN) is governed by the General Rules for the interpretations. Rule 1 of the General Rules for the Interpretation of the Import Tariff to the Customs Tariff Act, 1975 stipulate that for legal purposes, the classification of the import item shall be determined according to the terms of the headings and any relative Section or Chapter Notes.

6.4 Rule 2 (a) of the General Rules for the Interpretation of the Import Tariff to the Customs Tariff Act, 1975 stipulate that any reference in a heading to an article shall be taken to include a reference to that article, be it may in the form of incomplete or unfinished and in respect of mixtures or combination of materials or substances, the classification shall be taken to include with reference to goods consisting of wholly or partly of such material or substance.

6.5 The classification sought is that of parts of fuel pumps, therefore, I find it prudent to first decide the classification of the fuel pumps which would be used in Automobiles. I find that the Petrol fuel pumps are part of the automobiles. Automobiles i.e. Cars, Buses etc. are classified under Section XVII — Vehicles, Aircrafts, Vessels and Associated Transport Equipment. Section Note of Section XVII are as under:

NOTES :

1. This Section does not cover articles of heading 9503 or 9508 or bobsleighs, toboggans and the like of heading 9506.

2. The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this Section:

(a) joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016);

(b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(c) articles of Chapter 82 (tools);

(d) articles of heading 8306;

(e) machines and apparatus of headings 8401 to 8479, or parts thereof, other than the radiators for the articles of this Section, articles of heading 8481 or 8482 or, provided they constitute integral parts of engines and motors, articles of heading 8483;

(f) electrical machinery or equipment (Chapter 85);

(g) articles of Chapter 90;

(h) articles of Chapter 91;

(ij) arms (Chapter 93);

(k) *luminaires and lighting fittings and parts thereof of heading 9405; or

(l) brushes of a kind used as parts of vehicles (heading 9603).

The Section Note 2 of Section XVII states that the expression “Parts” and “Parts and Accessories” do not apply to the articles of Chapter 84 and Chapter 85 among others. Therefore, before classifying the Petrol fuel pump as part of Automobiles, it is necessary to check whether there is any specific entry for fuel pumps in Chapter 84 or Chapter 85.

6.6 I further find that there is a specific heading for fuel pumps i.e. Heading 8413 — Pump for liquids, whether or not fitted with a measuring device; liquid elevators. Since there is a specific entry for Fuel pumps in Chapter 84 of the Harmonized System of Nomenclature (HSN), therefore, the Fuel Pumps would be correctly classified under Heading 8413. The relevant Section Notes, Chapter Notes and Tariff Headings are as under:

SECTION XVI – MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

NOTES :

1. This Section does not cover:

(a) transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 4010), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 4016);

(b) articles of leather or of composition leather (heading 4205) or offurskin (heading 4303), of a kind used in machinery or mechanical appliances or for other technical uses;

(c) bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);

(d) perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);

(e) transmission or conveyor belts or belting of textile material (heading 5910) or other articles of textile material for technical uses (heading 5911);

(f) precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7102 to 7104, or articles wholly of such stones of heading 7116 except unmounted worked sapphires and diamonds for styli (heading 8522);

(g) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(h) drill pipe (heading 7304);

(ij) endless belts of metal wire or strip (Section XV);

(k) articles of Chapter 82 or 83;

(l) articles of Section XVII;

(m) articles of Chapter 90;

(n) clocks, watches or other articles of Chapter 91;

(o) interchangeable tools of heading 8207 or brushes of a kind used as parts of machines (heading 9603); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 6804 or 6909);

(p) articles of Chapter 95; or

(q) typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 9612 if inked or otherwise prepared for giving impressions), or monopods, bipods, tripods and similar articles, of heading 9620.

2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:

(a) parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to he classified in their respective headings;

(b) other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. *However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517, and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529.

(c) all other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.

CHAPTER 84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

NOTES :

1. This Chapter does not cover :

(a) millstones, grindstones or other articles of Chapter 68;

(b) machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);

(c) laboratory glassware (heading 7017); machinery, appliances or other articles for technical uses or parts thereof of glass (heading 7019 or 7020);

(d) articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); (e) vacuum cleaners of heading 8508:

(f) electro-mechanical domestic appliances of heading 8509; digital cameras of heading 8525;

(g) radiators for the articles of Section XVII; or

(h) hand-operated mechanical floor sweepers, not motorised (Heading 9603).

Heading 8413 – PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH A MEASURING DEVICE; LIQUID ELEVATORS

6.7 I further find that Fuel Pumps are more suitably classified under CTI 8413 30 90 i.e. as Fuel, lubricating or cooling medium pumps for internal combustion piston engines: Other in terms of Note 2(e) of the Section XVII.

6.8 I find that parts of Fuel Pumps would be classified according to the Note 2 of the Section XVI detailed above in para 6.6 which clearly states that subject to exclusions mentioned in Note 1 of Section XVI, Note 1 of Chapter 84 and Note 1 of Chapter 85; parts of the machines which are goods included in Chapter 84 or 85, would be classified in their respective heading and not as a part of a machine; parts which are suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind only. I further find that parts of general use ‘of base metal or similar goods of plastics have been explicitly excluded from Section XVI in terms of Note 1 (g) of Section XVI.

6.9 I also find that in a similar matter The Authority for Advance Ruling under GST, Karnataka in its order 2018 (17) G.S.T.L. 117 (A.A.R. – GST) Advance Ruling No. KAR ADRG 19/2018, elated 6-8-2018 in the matter of Maini Precision Product Ltd. has held that “The “Parts of Fuel Injection Pumps for diesel engines” are classifiable under Tariff Heading 8413 91 90 as per the Customs Tariff Act, 1975″

6.10 I observe that the parts of fuel pump which are suitable for use solely or principally with Fuel pump would be correctly classified under CTI 84139190. I further find that the Part of Fuel pump of general use such as springs, plastic rings etc. would be correctly classifiable under their respective chapter headings and not as part of the Fuel Pump in terms of exclusion mentioned in Note 1(g) of Section XVI.

6.11 As the description of the components/ goods to be imported are many in numbers it was understood to classify them suitably in different groups/ categories as per arrangements of tariff, accordingly the applicant has grouped them into several categories, viz: General Pump components, Specific Fuel Pump Components, Electric Motor Components, Valve Components, Mechanical Seal Components. As discussed above, General pump components i.e. parts of general use would be classified in their respective chapter headings depending on the material; and Specific Fuel Pump Components would be classifiable under CTI 84139190 if they are not elsewhere included specifically in the nomenclature.

6.12 I further find that Electric Motors are specifically classified in Chapter Heading 8501 and parts of electric motors are classified under Heading 8503. Therefore, the Electric Motor Components would merit classification under Heading 8503.

6.13 I further find that there is specific heading in Chapter 84 for Valves i.e. Heading 8481 – TAPS, COCKS, VALVES AND SIMILAR APPLIANCES FOR PIPES, BOILER SHELLS, TANKS, VATS OR THE LIKE, INCLUDING PRESSURE-REDUCING VALVES AND THERMOSTATICALLY CONTROLLED VALVE. Further, the explanatory notes for Heading 8481 states that Taps, cocks, valves etc. remain in this heading even if specialized for use on a particular machine or apparatus, or on a vehicle or aircraft. However, certain machinery parts which incorporate a complete valve, or which regulate the flow of a fluid inside a machine although not forming a complete valve in themselves, are classified as parts of the relative machines, for example, inlet or exhaust valves for internal combustion engines (heading 84.09), slide valves for steam engines (heading 84.12), suction or pressure valves for air or other gas compressors (heading 84.14), pulsators for milking machines (heading 84.34) and non-automatic greasing nipples (heading 84.87). I find that since the valve assembly here is used to control the flow of fuel inside the fuel pump only, these valve components can be classified under heading 8481, however, if any of the component is used to control the flow of the fuel into the Engine (Internal Combustion Engine), then those components would be classified under Heading 8409 as parts of Internal Combustion Engine.

6.14 I further find that there is a specific heading in Chapter 84 for mechanical seal and its components i.e. Heading 8484 – GASKETS AND SIMILAR JOINTS OF METAL SHEETING COMBINED WITH OTHER MATERIAL OR OF TWO OR MORE LAYERS OF METAL; SETS OR ASSORTMENTS OF GASKETS AND SIMILAR JOINTS, DISSIMILAR IN COMPOSITION, PUT UP IN POUCHES, ENVELOPES OR SIMILAR PACKINGS; MECHANICAL SEALS. Further, explanatory notes for the heading 8484 clarifies that “To be classified here, the sets and assortments must contain at least two gaskets or joints of different material.” Therefore, I find that the mechanical seal components to be used in the manufacturing of the fuel pump can be classified here as long as they are not made from the same material but have a complex structure comprising of fixed parts and movable parts. If they are of the same material, then these parts would be classified according to their constituent material.

6.15 I further find that the applicant earlier submitted a list of 40 components that he intended to import for use in the manufacturing of the Fuel Pumps and later on, the applicant submitted a list of 62 components that will be used in the manufacturing of the Fuel pump out of which 40 Components would be imported and the rest would be sourced locally. However, on co-relating both the list, it was found that these lists do not entirely match with each other. Therefore, a specific part-wise ruling cannot be issued. However, at the time of Hearing, the authorized representative of the applicant agreed to categorize the parts into five categories i.e. General Pump components, Specific Fuel Pump Components, Electric Motor Components, Valve Components and Mechanical Seal Components. Therefore, the ruling is issued for these categories only, and not for entire individual parts of the fuel pumps.

6.16 I further find that General Pump components would be classified according to their constituent material in terms of Note 1(g) to Section XVI and Note 2 to Section XV, parts of general use, for example various types of springs made of metal located in different places in the fuel pumps will be correctly classifiable under CTI 73209090 whereas 0 Ring A and Packing 0 Ring B, made of Rubber, will be correctly classifiable under CTI 40169320. Specific Fuel pump components which are solely designed and can be used only in the fuel pumps to be assembled by the applicant will merit classification as parts of fuel pump under Heading 8413 in terms of Note 2 (b) to Section XVI of the First Schedule to the Customs Tariff Act, 1975. Further, in terms of Note 2(a) to Section XVI of the First Schedule to the Customs Tariff Act, 1975, Electric Motor Components, Valve Components and Mechanical Seal component would be classified in their respective headings and not as part of Fuel Pumps.

6.17 On the basis of foregoing discussions and observation, I am of the view that the subject goods i.e. Parts of Fuel pumps, further categorized into five categories are classified as per follows: General Fuel Pump Components under their respective chapter heading depending on their constituent materials, Specific Fuel Pump Components under CTI 84139190, Electric Motor Components under CTI 85030090, Valve Components under CTI 84819090 and Mechanical Seal Components under CTI 84849000 of the first schedule of the Customs Tariff Act, 1975 when imported separately.

However, if the parts are imported in CKD/SKD conditions and if all the imported parts proved to the satisfaction of the assessing officer that they constitute an entire fuel pump, either completely or incompletely, having essential characteristics, then in terms of Rule 2(a) of GIR, the said parts would be classified under the appropriate tariff of finished fuel pump i.e. CTI 8413 30 90 of the Customs Tariff Act, 1975.

7. I rule accordingly.

(Prabhat K. Rameshwaram)
Customs Authority for Advance Rulings, Mumbai

F. No. CAAR/CUS/APPL/70/2024-O/o Commr-CAAR-Mumbai                     Dated: 10-12-2024

This copy is certified to be a true copy of the ruling and is sent to:

1. M/S. Bundy India Limited,
   Plot No. 165, Indospace Industrial Park,
  Oragadam 2, Phase 2, Venpakkam Viliage,
  Walajabad Taluk, Kanchipuram — 631 604
  Email: rmurugesan@tifs.corn

2. The Commissioner of Customs, Chennai-Il
    (Import Commissionerate), Custom House, No. 60
    Rajaji Salai, Chennai-600001
    Email: chennai-importoffice@gov.in,commr2-cuschn@gov.in

3. The Customs Authority for Advance Rulings,
    Room No. 24, New Customs House,
    Near IGI Airport, New Delhi-110037.
    Email: cus-advrulings.del@gov.in

4. The Principal Chief Commissioner of Customs,
    Mumbai Customs Zone-I, Ballard Estate, Mumbai -400001.
    Email: ccu-cusmuml@nic.in

5. The Commissioner (Legal), CBIC Offices,
    Legal/CX.8A, Cell, 5^th floor, Hudco Vishala Building,
    C-Wing, Bhikaji Cama Place, R. K. Puram, New Delhi 110066.
    Email: anishgupta.irs@gov.in, commr.legal-cbec@nic.in

6. The Member (Customs), Central Boards of Indirect Taxes & Customs,
    North Block, New Delhi-110001.
    Email: mem.cus-cbec@nic.in

7. The Webmaster, Central Boards of Indirect Taxes &Customs,
    Email: Webmaster.cbec@icegate.gov.in

8. Guard file.