Case Laws
2024(03)LCX0431 : R N Chidakashi Technologies Private Limited : MIKO II is classified under heading 8471.
2024(03)LCX0275 : Aptar Pharma India Private Limited : Pump-1.200-GS-THREAD-28/410-2N-192.0 (Pump for lotion dispenser) will be classified under CTH 84248990.
2024(02)LCX0480 : Ratnagiri Impex Pvt. Ltd. :Brush cutters are classified of under CTH 84678990.
2024(02)LCX0327 : Next Education India Private Limited : Student interactive respond system are teaching accessories which enable students in a class to respond to queries, used along with the ADP machine is rightly classifiable under CTH 8471 60 29.
2022(06)LCX0118 : Monotech System Ltd : Digital inkjet printer SCODIX S75 Part No. SCO-130 is classifiable under tariff item 8443 3250 and not under 8443 3910
2021(06)LCX0235 : Rajendra Seksaria : External/portable hard disk drive are classifiable under Tariff Item 8471 70 20 as Hard disk drives and not under Tariff Item 8471 70 30
2019(06)LCX0165 : Lenovo (India) Pvt. Ltd. : Integrated system with Central Processing Unit, Video Display Unit, Keyboard and Mouse is classifiable under 847130 and not under 84715000
2016(10)LCX0092 : Pure and Cure Technology : Centrifugal pumps are classifiable under sub-heading 8413 90.
2016(09)LCX0142 : Shanthi Poultry Farm: Poultry Industry Machinery is classifiable under sub-heading 8436 29 00 and not under sub-heading 8438 80 90.
2016(09)LCX0063 : Bhillai Engg. Corpn. Ltd: Bridge scrapper parts are classifiable under heading 8431/8483.
2016(07)LCX0126 : ETA General Pvt. Ltd. : Air-conditioners (split type) of 2.0 ton capacity is classifiable under sub-heading 8415 83 10 and not under sub-heading 8415 10 10.
2016(04)LCX0014 :Celetronix India Pvt. Ltd.: Compact Media Centre (CMC) or K-Yan computer systems are classifiable under sub-heading 8471 41 91 not under sub-heading 8528 30 20.
2015(12)LCX0125 : STJ Electronics Pvt. Ltd : Finger Print Reader/Scanner is classifiable under heading 8471 and not under heading 8543.
2015(12)LCX0093 : Suyog Agro Poultry Products P. Ltd.: Agricultural/Horticultural machines. - Paddle wheel aerators and parts thereof is classifiable under heading 8436 and not under heading 8479.
2015(10)LCX0214 :HCL Info Systems Ltd : Consumer Electronics PC with additional components of audio, video, multimedia, etc., is classifiable under heading 8471.
2015(10)LCX0117 : Maschio Gaspardo India P. Ltd.: Agricultural machinery parts - Bar connection, square pipe and mechanical ram are classifiable as parts of agricultural machinery under heading 8432.
2015(10)LCX0037 : Vijay Mining Equipment :Drilling Rig Truck (Top drive and heavy duty) is classifiable under heading 8430 and not under heading 8705.
2015(07)LCX0002 : HCL Ltd : Resograph machine, performing process akin to screen printing is classifiable under sub-heading 8443 50 and not under sub-heading 8472 90.
2015(05)LCX0190: Shilpa International Impex (P) Ltd: LVDT transducer/SM 100 Driver, an AC Voltage Divider is classifiable under sub-heading 8479 89 99 not under sub-heading 8533 40 10.
2014(12)LCX0125 :Alpsco Graintech Pvt. Ltd : Rice bucket elevator and rice conveyor is classifiable under heading 8437 and not under heading 8428.
2014(07)LCX0219 :Epson India Pvt. Ltd : Ink cartridges and Ribbon cartridges are classifiable under sub-heading 8473 30 50.
2014(07)LCX0219 : Epson India Pvt. Ltd: Printer Software is classifiable under heading 8524 and not under sub-heading 8471 60.
2013(11)LCX0130 : Vardhman Fabrics : Wool weaving machinery is classifiable under sub-heading 8448 49 90 and not under sub-heading 8479 89 91.
2013(10)LCX0052 : Utkal Intrade Pvt. Ltd: Heavy Melting Scrap is classifiable under Chapter 72 not under Chapter 84.
2013(03)LCX0086 : Best Mega International: Digital Multifunction Printing and Copying Machines are classifiable under sub-heading 8443 31 00.
2013(01)LCX0210 : BEML Ltd :Hot rolled track shoes sections of 560 mm length' are classifiable under sub-heading 7228 70 11 not under sub-heading 8431 49 90.
2013(01)LCX0186: ACCEL Ltd: Watchguard Security system is classifiable under sub-heading 8473 30.
2012(12)LCX0070 : KGN Enterprises Ltd :Grain storage bins are classifiable heading 7309 and not under sub-heading 8437 10 00 or 8436 80 90.
2012(06)LCX0242 : Auro Food Pvt. Ltd: Debranner milling machine is classifiable under sub-heading 8437 80 10.
2012(02)LCX0212 : Sharp India Ltd : Refrigerator freezer combined, with separate external doors' would be classifiable under sub-heading 8418 10 90 and not under 8418 21.
2012(01)LCX0226:National Organic Chem. Industries Ltd: Drawings and designs when imported separately claiming project import benefit, machinery is assessable as project import but drawings and designs assessed as machinery is classifiable under sub-heading 8479 89.
2011(10)LCX0262 : Computer Infinite: ‘Mouse’-3D Computer Mouse is classifiable under sub-heading 8471 60 60.
2011(08)LCX0173 : Jama Corporation Pvt. Ltd: Injection Moulding machine is classifiable under sub-heading 8477 10 00.
2011(07)LCX0218 : ETA General Pvt. Ltd. :Condenser assemblies and Evaporator assemblies are classifiable under sub-heading 8415 90.
2010(11)LCX0005 : Xerox India Ltd : Multi-functional printing machines performing functions of printers, fax machine, copier and/or scanner are classifiable under sub-heading 8471 60.
2010(10)LCX0109 :Shree Nidhi Secure Print Pvt. Ltd : Graphic printer incorporating an in-built system is classifiable under heading 8479.
2010(06)LCX0121 : Mirc
Electronics Ltd :
Media Workstation Non-Linear Editing System
is
classifiable under sub-heading
8471 49.
2010(03)LCX0201 : Pradeep Khanna : Flat panel display and plasma monitor for computers are classifiable under heading 8471.
2009(08)LCX0047 : Menon Technical Services Pvt. Ltd: Tobacco sorting machine is classifiable under heading 8433.
2009(05)LCX0407 : Shree Ram Urban Infrastructure Ltd: Moulds used for constructing building are classifiable under sub-heading 8480 60 00.
2008(11)LCX0205 : D-Link India Ltd : USB digital camera is classifiable under sub-heading 8471 80.
2008(10)LCX0075 : Best & Co :Hardware M-380 point of sale terminal are classifiable under sub-heading 8479 90 90.
2008(10)LCX0011:Skycell Communications Ltd. :Computer. — Term 'computer' is not to be confined to automatic data processing machines classifiable under heading 8471.
2008(09)LCX0315: ETA Technology Pvt. Ltd: Modular Workstation with 15" LCD and 9 expansion slots are classifiable under sub-heading 8471 50 00.
2008(09)LCX0188 : Texonic Instruments : Connectors for computer terminals are classifiable under sub-heading 8473 30.
2008(08)LCX0118 : Exide Industries Ltd: Automatic wrap and stacking machine is classifiable under heading 8479.
2008(07)LCX0080 : Lexmark International (I) Ltd: Ink Cartridge for Computer Printer is classifiable under sub-heading 8473 30 50 .
2008(07)LCX0080 :Lexmark International (I) Ltd: Multifunctional digital printers and digital scanner are classifiable under sub-heading 8471 60.
2008(03)LCX0142 : Wipro Ltd : Patch panel for use in computer system is classifiable under heading 8473.
2008(03)LCX0068 :Maa Durga Flour Mills P. Ltd :Grain dampening machine consisting of 'electronic control is classifiable under sub-heading 8437 10.
2008(01)LCX0276 :3S Industries : Barcode Printers (Thermal Label Printers) connectable to central processing unit of computer are classifiable under sub-heading 8471 60.
2008(01)LCX0230 :Ajanta Printers: Ceramic parts are classifiable under Chapter 69 not under chapter 84.
2008(01)LCX0063 : In Re : Accel Frontline Limited: Software - Data contained in floppy, hard disc drive or any other hardware medium, which is damaged or corrupted, received from customers for recovery of data and exported abroad, where data recovered and stored in a new medium is Classifiable under sub-heading 8523 4080 for recorded digital video discs and under sub-heading 8471 7020 for recorded hard disc drives upheld.
2008(01)LCX0060 : Dell India Pvt. Ltd : Server used for managing a network is classifiable under sub-heading 8471 50 00.
2007(11)LCX0104 : Sanghvi Movers Ltd: Hydraulic truck mounted mobile cranes are classifiable under heading 8426.
2007(10)LCX0015 : ACER India Pvt. Ltd: Micro Computer is classifiable under sub-heading 8471 41 10.
2007(09)LCX0128 : Jesia Mistry Agencies Pvt.Ltd:Crane mounted on self-propelled truck having tyres are classifiable under sub-heading 8426 41.
2007(08)LCX0263 : Tata Consultancy Services Ltd.: Hard disk drive in array is classifiable under sub-heading 8471 70.
2007(08)LCX0013 : Hewlett Packard India Sales (P) Ltd: Software-loaded hard discs drives. - When a laptop is imported with in-built pre-loaded operating system recorded on HDD, is classifiable under heading 8471.
2007(05)LCX0140 : NCR Corporation India Pvt. Ltd: Cheque processing machine, i-TRAN 8000, is classifiable under sub-heading 8471 40 90.
2006(11)LCX0162 :Blue Star Ltd : Cooling unit (Industrial) with compressor is classifiable under sub-heading 8418 69.
2006(11)LCX0073 : Shaf Broadcast Pvt. Ltd : Automatic data processing machines are classifiable under heading 8471.
2006(11)LCX0073 : Shaf Broadcast Pvt. Ltd : Disk storage unit, channel raid card, hard disk etc. are classifiable under heading 8471.
2006(11)LCX0049 :Blue Star Ltd : Disk station connected to analyzer modules are classifiable under heading 8471.
2006(09)LCX0209 :ACER India Pvt. Ltd.: Laptop computer is not same as a desktop computer and is classifiable under heading 8471.
2006(08)LCX0183: Wipro Ltd : Pentium II/Celeron microprocessors are classifiable under sub-heading 8473 30.
2006(07)LCX0005: Carrier Aircon Ltd : Centrifugal chiller used to chill water is classifiable under heading 8418.
2006(05)LCX0215: Airport Authority of India.: Aerobridges are classifiable under heading 8428.
2006(05)LCX0197 : SES Computers & Technologies Pvt. Ltd: Microprocessor and integrated circuit board are classifiable under sub-heading 8473 30 10 .
2006(03)LCX0187: Western India Plywoods Ltd: Motor Vibrator with Actuator (MVA) is classifiable under sub-heading 8439 91.
2006(03)LCX0123:Cascade Systems : Computer processors are classifiable under sub-heading 8473 30.
2005(12)LCX0426 : Multimedia Frontiers Limited : Photo Resist Coater Sulphate is classifiable under sub-heading 8479 89.
2005(09)LCX0257: Medallion Knitwear (P) Ltd.: Fabric washer and fabric dryer imported by knitwear unit are classifiable under sub-headings 8451 21 and 8451 40.
2005(09)LCX0033: Jai Bharat Tanners: Endless band for rotary ironing and plating machine for leather industry is classifiable under sub-heading 8453 90.
2005(08)LCX0119: National Engineering Industries Ltd : Stainless steel wedger filter screen is classifiable under sub-heading 8421 99.
2005(07)LCX0037: Reliance Petrochem Ltd : Ringer crane mounted on transporting equipment is classifiable under heading 8426.
2005(07)LCX0018:Digital Globalsoft Ltd : Computer - Kernel consisting of a power supply unit, motherboard and other connectors, housed inside a metal box is classifiable under sub-heading 8473 30.
2005(05)LCX0371 : Aver Digital Imaging Inc : Printer - Sienna FP 5000, 220V digital printer (computerised) is classifiable under heading 8471.
2005(05)LCX0060: Hyderabad Industries Ltd: Flat hot rolled steel sheets are classifiable under heading 8480.
2005(03)LCX0118: Lipi Marketing : Ink-jet printers normally used with computers are classifiable under heading 8471.
2005(02)LCX0333: B.S. Refrigerators Ltd : Air filters are Classifiable under heading 8421.
2005(02)LCX0333: B.S. Refrigerators Ltd: Aluminium tube fin heat exchanger not being part of refrigerators, are classifiable under heading 8419.
2005(02)LCX0209: Orbit Park Inn Pvt. Ltd: Heat Exchanger is classifiable under sub-heading 8419 50.
2004(10)LCX0162:In RE : Bloomberg Data Services (India) Pvt. Ltd : Computer keyboard with additional facilities like microphone and internet telephony applications is classifiable under sub-heading 8471 60 40.
2004(10)LCX0033: Bloomberg Data Services (India) Pvt, Ltd: Flat panel is classifiable under sub-heading 8471 60 30.
2004(09)LCX0210:Hi-Tech Computers : Digital Camera accompanying Video Camera is classifiable under sub-heading 8525 40.
2004(08)LCX0021: Zenith Computers Ltd : TV box designed to convert TV signals into digital signals are classifiable under sub-heading 8473 30.
2004(07)LCX0326: Ingersoll Rand (I) Ltd : Spring and channel sets designed for air compressor are classifiable under sub-heading 8414 90.
2004(07)LCX0041: IBM Global Services India Pvt. Ltd : Refurbished Stacker Modules for Cheque sorting machine are classifiable under sub-heading 8473 40 and accessories of machines under heading 8472 .
2004(06)LCX0009: Adline Systems: Software with hardware kit allowing users to connect additional stations from one personal computer is classifiable under sub-heading 8473 30.
2004(03)LCX0426:Godrej Pacific Technology Ltd : Electronic White Boards and Electronic Print Boards are classifiable under sub-heading 8472 90.
2004(03)LCX0048: Avinka Leathers : Solenoid valve for dispenser is classifiable under heading 8424.
2004(02)LCX0162: Videocon Appliances Ltd. : Timers for washing machines to set wash/spin time are classifiable under sub-heading 8450 90.
2004(02)LCX0152: B. Nichlani Investment Pvt. Ltd.: Hand shower for bath is classifiable under sub-heading 8424 89.
2004(02)LCX0010:M.T.R. Foods Ltd : Control panels are classifiable under sub-heading 8438 10.
2004(01)LCX0397:Lloyds Insulations (India) Ltd: Foaming Machine having processed polyols i.e., plastic to manufacture a resultant product which is also plastic is classifiable under heading 8477.
2003(12)LCX0239: MX Software Services Ltd : Printer-cum-fax is classifiable under sub-heading 8471 60.
2003(11)LCX0085: CEAT LTD.: Banbury mixer is classifiable under sub-heading 8477 80.
2003(08)LCX0068: Denso Kirloskar Indus. Pvt. Ltd : Condenser Parts are classifiable under sub-heading 8419 90.
2003(06)LCX0002: Bhawani Roller
Flour Mills :Machine
for flour milling industry
for dampening wheat is classifiable under heading
8437.
2003(04)LCX0123: Jan De Nul N.V. : Spherilock Cutter, Spherilock Adapter and pickpoints (dredge points) are classifiable under heading 8431.
2003(03)LCX0105: Andhra Pradesh Paver Mills Ltd : Profiles made of polyethylene used in paper making machine are classifiable under heading 8439.
2003(01)LCX0127: Western Hatcheries Ltd.: Air-conditioning machinery - Outback environment system is classifiable under sub-heading 8415 83.
2002(12)LCX0125: Razdan Group: Clicking dies are classifiable under heading 8453.
2002(12)LCX0111: New Standard Engineering Co. Ltd.: Transmission shafts are classifiable under heading 8483.
2002(11)LCX0084: Panacea Biotech Ltd : Vessel used for fermenting is classifiable under sub-heading 8479 89.
2002(10)LCX0107: Heatcraft Electrical Pvt. Ltd.: Kitchen hoods and Depolluter are classifiable as ventilating/recycling hoods under sub-heading 8414 60.
2002(09)LCX0196:William Goodacre & Sons (I) Ltd: Dye vats without circulation is classifiable under sub-heading 8451 40.
2002(08)LCX0175: Asian Bearing Ltd : Washing machine (Ultrasonic) for ball bearings is classifiable under sub-heading 8479 81.
2002(08)LCX0005: Eimco-Kcp Ltd.: Drive assembly is classifiable under sub-heading 8421 00.
2002(07)LCX0056: Bihar Caustic & Chemicals Ltd.: HCL Synthesis Furnace Parts classifiable under Chapter 68.
2002(05)LCX0228: Globe Active Technologies Ltd.: Air-conditioning Unit - Evaporator condenser assembly, compressor, diesel engine and refrigeration unit are classifiable under heading 8414.
2002(04)LCX0088: Kier International Ltd :Caterpillar wheel loaders are classifiable under heading 8429.
2002(03)LCX0252:Indian Farmers Fertilisers Co-op. Ltd: Compressor parts used in refrigeration equipment are classifiable under sub-heading 8414 30 .
2002(03)LCX0243: Jesia Mistry Agencies Pvt. Ltd: Crane mounted upon a truck which propels itself is classifiable under sub-heading 8426 41.
2002(03)LCX0186:Blue Star Ltd : Every piece of hardware that may be used in or in relation to computing not necessarily be classifiable under heading 8471.
2002(03)LCX0092: Tata Engineering & Locomotive Company Ltd : Vacuum emission spectrometer/engine development system is classifiable under heading 8471.
2002(03)LCX0090: Emgee Cables & Communication Ltd: Ink-jet printer is classifiable under heading 8471.
2002(02)LCX0094:Tata Yodogawa Ltd: Chill Moulds are classifiable under heading 8449.
2002(01)LCX0236: Ranipet Leather Finishing (P) Ltd : Spraying machine (Automatic) is classifiable under heading 8424.
2001(12)LCX0019: Shriram Rayon Ltd : Sealing plus score cutting machine for industrial fabrics with two ultrasonic devices is classifiable under sub-heading 8479 89.
2001(11)LCX0013: Pheonix International Ltd : Printed PVC leather cloth is classifiable under sub-heading 6406 10.
2001(10)LCX0078: Uni Deritend Ltd : Castings not requiring further machining after emergence from mould and ready to be used as machine parts are classifiable under Chapter 84 or 85 or 86 or 87.
2001(09)LCX0061: Syndicate Exports Ltd : Industrial Steam Irons are classifiable under sub-heading 8451 30.
2001(07)LCX0287: Monito Enterprises : Overhaul kit for fuel injection pump are classifiable under heading 8484.
2001(06)LCX0172: Associated Cement Companies Ltd.: DLN Coater R 100 is classifiable under sub-heading 8419 89.
2001(06)LCX0083: Ingersoll-Rand (India) Ltd : Springs and channels to be used in compressors are classifiable under sub-heading 8414 90.
2001(06)LCX0026: Master Minds: Time recording terminal (TRT) is classifiable under heading 8473.
2001(06)LCX0022: Eicher Precision Machines Ltd.: P.T.O Pulley is classifiable under sub-heading 8483 00.
2001(06)LCX0004: Associated Cement Companies Ltd.: Gear Unit is classifiable under sub-heading 8483 90.
2001(06)LCX0004: Associated Cement Companies Ltd : Reduction gear box is classifiable under sub-heading 8483 90.
2001(05)LCX0247: Bharat Heavy Electricals Ltd.: Parts of boiler is classifiable under sub-heading 8402 10.
2001(05)LCX0048: Maharashtra Glass & Agro Ltd : Washing and drying machine (horizontal) for washing and drying glass and glass articles is classifiable under sub-heading 8479 89.
2001(03)LCX0169: Dipesh Engg. Works: Wooden plates & frames is classifiable under heading 8421.
2001(03)LCX0015: Lakeshore Hospital & Research Centre Ltd. : York refrigeration chiller, rotary screw liquid chillers are classifiable under sub-heading 8418 69.
2001(02)LCX0107: Kumar Traders: Regulators are classifiable under sub-heading 8414 99.
2001(02)LCX0064: Vinar Systems Ltd: Material Handling Equipments (machines) when cleared in CKD condition are classifiable under heading 8428.
2001(02)LCX0006: Esskkey Engg. (P) Ltd.: Front end dozer is classifiable under heading 8432.
2001(01)LCX0264: Mukand Engg. Works: Tension Pulleys is classifiable under heading 8483.
2001(01)LCX0146:Monito Enterprises : Fuel Injection pumps. - Parts of fuel injection pumps for ignition compression engines are classifiable under sub-heading 8413 91.
2001(01)LCX0107: Sharman Synthetics: Drilling/turning machinery is classifiable under sub-heading 8477 80.
2000(12)LCX0270: Videocon Appliances : Timers for washing machines are classifiable under sub-heading 8450 90.
2000(11)LCX0079: Kesharbhai Electronics Pvt. Ltd.: Fan regulators are classifiable under sub-heading 8414 99.
2000(11)LCX0055: Apple Systems Pvt. Ltd.: Line Conditioners are classifiable under Chapter 84.
2000(11)LCX0013: Philips India Limited: Electronic diary (Pocket size) for recording telephone numbers, addresses is classifiable under heading 8470.
2000(11)LCX0011: Luman Metal Industries: Air cleaner assembly/Oil bath assembly is classifiable under heading 8421 .
2000(10)LCX0293: Seagull Fabricators Pvt. Ltd.: Air-Conditioners, Assembling parts are classifiable under sub-heading 8476 91.
2000(10)LCX0209: Pep Infotech Ltd.: STD/PCO Monitor classifiable under heading 8470 not under heading 9020.
2000(10)LCX0197:Maruti Udyog Ltd : Catalytic converters are classifiable as environmental protection equipment under sub-heading 8421 39 .
2000(09)LCX0286 : Light Publication Ltd: Mastermaker is classifiable as printing machinery under heading 9010 not under heading 8434.
2000(09)LCX0015: Carrier Aircon Ltd.: Chillers are classifiable under heading 8418.
2000(08)LCX0368: Schott Glass India (P) Ltd: Forehearths, stirrer and nozzle are parts of glass forming machine and are classifiable under sub-heading 8479 90 .
2000(08)LCX0108:U.P. National Manufacturers Limited : Ball bearings to be used as part of electric motor are classifiable under sub- heading 8482 10.
2000(07)LCX0338:Larsen &Toubro Ltd: Finned tubes are classifiable under sub-heading 8419 00 .
2000(07)LCX0004: International Combustion (I) Ltd.: Electromagnetic Feeder is classifiable under sub-heading 8479 00.
2000(06)LCX0234: Casio India Co. Ltd.: Digital diaries are classifiable under sub-heading 8471 10 00.
2000(06)LCX0208: Sara Services & Engineers: Hammer Union is classifiable under sub-heading 8479 90.
2000(06)LCX0115: Bright Vision (P) Ltd. : Sound Cards and Infernal Card Modems being populated PCBs are classifiable under heading 8471.
2000(05)LCX0241: Stefab (I) Ltd.: Washing machine is classifiable under the heading 8450.
2000(05)LCX0197: Bright Cables: Power cables are classifiable under Chapter 84 or 85.
2000(04)LCX0270: Bpl Mobile Communications Ltd.: Computer software is classifiable under heading 8471.
2000(04)LCX0054: Sopher & Co.: Data switches are classifiable under heading 8471.
2000(03)LCX0200: B.H.P. Engineers: Conveyors are classifiable under heading 8428.
2000(03)LCX0183: Arvindbhai Nyalchand Mehta: Ball and roller bearing is classifiable under heading 8482.
2000(03)LCX0063: Southern Industrial Corpn. Ltd.: Speedometer Cable Assembly and Inner and Outer Cable” are classifiable under heading 8483.
2000(02)LCX0189: Dairy Development Corp : Bulk butter packing machine is classifiable under heading 8422.
2000(02)LCX0037: Gabrial India
Ltd.:
Bushes and Thrust Washers
classifiable with the machines and not under heading
8483.
2000(01)LCX0234:
Bradma Of India Ltd.:
Note and Document Counting Machine
is
classifiable under sub-heading
8472 90.
2000(01)LCX0230: Deccan Mechanical & Chemical Indus.: Chain conveyor is classifiable under heading 8428.
1999(12)LCX0264: Aban Loyd Chiles Offshore Ltd : Mobile crane mounted on automobile chassis is classifiable under sub-heading 8426 12.
1999(12)LCX0257: Krupp Industries Ltd.: Machine parts are classifiable under heading 8431.
1999(12)LCX0057: J.B.A. Printing Inks Ltd : Radiator assembly being parts suitable for use solely and principally with the I.C. engine is classifiable heading 8409.
1999(11)LCX0221: Buhler (India) Ltd : Electric vibrators are classifiable under sub-heading 8479 89.
1999(09)LCX0146: Lakshmi Machine Works Ltd : Lubricating unit being specially designed for grinding machine (machine tool) is classifiable under sub-heading 8466 93.
1999(08)LCX0334: Track Parts of India Ltd : Seal Assembly and dust seals are classifiable under sub-heading 8431 49.
1999(08)LCX0174: Ruby Mills Co.: Processed textile is classifiable under heading 8442.
1999(06)LCX0179: Centuru Laminating Co. Ltd: Hydraulic press plates are classifiable as 'moulds' under heading 8460.
1999(05)LCX0180: Modi Xerox Ltd: Fiery XJ System works as server in data processing system and is classifiable under heading 8471.
1999(04)LCX0129: S.M.S. Udyog Ltd: Molecular sieve battery is classifiable under sub-heading 8421 39.
1999(04)LCX0101:Nirulas Corner House Pvt. Ltd.: Can filler, fruit feeder and ripple machine are classifiable under headings 8419 and 8430(1).
1999(03)LCX0257: Blue Star Ltd: Industrial cold storage doors of refrigeration cabinet are classifiable under sub-heading 8418 99.
1999(03)LCX0242: Yogi Industries Pvt. Ltd: Fully programmable paper cutting machine is classifiable under sub-heading 8441 10.
1999(03)LCX0034: R. K. Traders : Glue Gun in blister packing is classifiable under sub-heading 8465 99.
1999(02)LCX0254: National Pen & Plastic Industries: Linamatic point making machines are classifiable under sub-heading 8457 30.
1999(02)LCX0013:Ramesh Enterprises Ltd : Coffee grinder used for commercial purposes is classifiable under sub-heading 8479 82.
1999(01)LCX0205: Eureka Polygems : Polyester plastic button making machine is classifiable under heading 8465.
1999(01)LCX0191: Sundaram Fasteners Ltd: Tap ribs, taps, knurling dies, punches, ceramic inserts and die assembly are classifiable under heading 8466.
1999(01)LCX0158: Zenith Control & Systems (P) Ltd.: Badge racks are classifiable under heading 8471.
1999(01)LCX0141:Hindustan Motors Ltd: Chain sprocket for hydraulic excavators is classifiable under sub-heading 8483 40.
1998(12)LCX0127: Ingersoll-Rand (India) Ltd: Spring and channel sets being parts of air compressors are classifiable under sub-heading 8414 90.
1998(12)LCX0103: Micro Tips Pvt. Ltd: Machine used for manufacturing tips of refills of ball point pens is classifiable under heading 8457.
1998(12)LCX0102: Gujarat Tractors Corpn. Ltd: Piston ring specially designed for use in agricultural tractors is classifiable under sub-heading 8409 99.
1998(11)LCX0180: Hewlett Packard : TV coder is classifiable under sub-heading 8473 30.
1998(11)LCX0180: H.C.L. Hewlett Packard : Sound blaster cards are classifiable under sub-heading 8473 30.
1998(11)LCX0180: H.C.L Hewlett Packard :Video blaster cards are classifiable under sub-heading 8473 30.
1998(11)LCX0148: Wipro Ltd : Seals used in manufacture of hydraulic cylinders is classifiable under sub-heading 8412 90.
1998(11)LCX0029: Alkav Overseas : Clutch motor used in stitching machine is classifiable under sub-heading 8452 21.
1998(11)LCX0020: Rini Engineers: Purifying machinery for clean the water is classifiable under heading 8421.
1998(11)LCX0016: Varshatronics Pvt. Ltd.: Washing machines are classifiable under sub-heading 8450 19.
1998(11)LCX0016: Varshatronics Pvt. Ltd: Washing machines in SKD condition having attained the essential characters of washing machine is classifiable under sub-heading 8450 19.
1998(10)LCX0155: Servall Engineering Works: Gear is classifiable under heading 8483.
1998(10)LCX0146: Printivell Industries : Vacuumatic vicount paper counters are classifiable under heading 8459(1) .
1998(10)LCX0053:Indcon Polymech Ltd. :Carbonaceous Molecular Sieve (CMS) in the form of cylinders is classifiable under subheading 8485 10.
1998(10)LCX0017: Kumudam Printers Pvt. Ltd : Photo type setting and composing machine is classifiable under sub-heading 8442 10.
1998(10)LCX0017: Kumudam Printers Pvt. Ltd: Dot Matrix line printer along with Mono Type System 3000 Photo type setting installation system is classifiable under sub-heading 8442 10.
1998(09)LCX0112:Maghalaya Electronic Dev. Corpn. Ltd: Digital Control Programmer is classifiable under heading 8471 and parts thereof are classifiable under heading 8473.
1998(08)LCX0232: Sahi Export House: Electric motors for various models of industrial sewing machines are classifiable under heading 8452.
1998(08)LCX0162: Bharat Sales corporation: Internal shaft bearing/water pump bearing are classifiable under sub-heading 8413 91.
1998(08)LCX0158: Dawar Footwear Inds : Ironing and conditioning machine is classifiable under heading 8453.
1998(08)LCX0150: Cyber Medica India Ltd: Photocomposing machine meant for newspapers is classifiable under heading 8442.
1998(08)LCX0110: Thermax Devilbiss Pvt. Ltd: Low pressure pumps are classifiable under sub-heading 8413 50.
1998(08)LCX0045: Jay Construction Co : Paver finisher used for levelling of the ground is classifiable under sub-heading 8429 20.
1998(08)LCX0044:Hindustan Motors Ltd: Shaft Coupling being part of fuel pump is classifiable under heading 8483.
1998(08)LCX0020:Titanium Equipments & Anode Mfg, Co. Ltd : Membrane element composed of polyamide used inside the filter unit is classifiable under sub-heading 8421 99.
1998(07)LCX0052: Grasim Indus. Ltd.: Sintered filter media is classifiable under sub-heading 8421 99.
1998(06)LCX0168: Skandia Cutting Dies Pvt. Ltd.: Punches are classifiable under chapter 84.
1998(06)LCX0045: Micro Tips Pvt. Ltd.: Automatic machine type PM 20 is classifiable under heading 8457.
1998(04)LCX0215: Apeejay Ltd : Video Display Keyboards are classifiable under sub-heading 8442 10.
1998(04)LCX0100: Ceramic Decorators Ltd : Screen stretcher, apparatus for preparing or making printing blocks/plates/screen are classifiable under sub heading 8442 30.
1998(03)LCX0159: East Man Exports : Industrial iron having mechanical functions are classifiable under sub-heading 8451 30.
1998(03)LCX0143: Arnold Heinmann: Floppy disks not classifiable under Heading 8451/55(1)
1998(03)LCX0051: Delhi Electric Supply Undertaking : Gland packing of air compressor used to prevent leakage of air is classifiable under heading 8464.
1998(01)LCX0088: Industrial Electronics & Allied Products: Desoldering pump is classifiable under heading 8468.
1997(12)LCX0098: Kerala Books Publications Society : Pump used for pumping the grease from the reservoir to the master feeder block is classifiable under sub-heading 8413 81.
1997(12)LCX0016: Vishal Exports: Electric motor being imported along with industrial sewing machine is classifiable under sub-heading 8452 90 .
1997(12)LCX0016: Vishal Exports: Sewing machine stand is classifiable as furniture thereof under sub-heading 8452 40.
1997(12)LCX0016 :Vishal Exports : Sewing machine. - Spare parts for use as parts of industrial sewing machine are classifiable under sub-heading 8452 90.
1997(11)LCX0201: Indian Organic Chemicals : Reel Rim Module - Sunflower wheels described as gear wheels are classifiable under sub-heading 8483 90.
1997(11)LCX0067: Modi GBC Ltd: Lamination rubber rollers are classifiable as parts of machine under sub-heading 8479 90.
1997(11)LCX0067: Modi GBC Ltd.: Components of laminating machine are classifiable under sub-heading 8479 90 .
1997(11)LCX0058: Kirloskar Pneumatic Co. Ltd : Valves, Swatches and Shafts are classifiable under sub-heading 8481 80 (Valves), 8635 90 (Switches) and 8483 10 (Shafts).
1997(11)LCX0037: Asea Brown Boveri Ltd: Gas filling and evacuation equipment are classifiable under heading 8479.
1997(10)LCX0135: Nowrangroy Metals Pvt. Ltd: Jet Air Filter which separates air from fine flour is classifiable under heading 8421.
1997(10)LCX0083: Moi Engineering Ltd.: Wrapping Machine is classifiable under sub-heading 8422 40.
1997(10)LCX0082: Lloyds Steel Industries Ltd.: Steam Turbine to be classified under heading 8406.
1997(10)LCX0079: Bombay Dyeing & Mfg. Co. Ltd : Photogravure cylinders are classifiable under heading 8442.
1997(10)LCX0049: Star Paper Mills Ltd : Stainless steel sheets are classifiable under heading 8431.
1997(10)LCX0037: Delhi Press Samachar Patra : Automatic plate processor for printing without plate exposure unit is classifiable under heading 8434.
1997(10)LCX0011: Arvind Mechanical & Electrical Engrs. P. Ltd.: Part of air-conditioning and refrigerating machinery is classifiable under sub-heading 8414 99.
1997(09)LCX0177: Escorts Ltd: Gear - 'Master gear is not a checking instrument or part or accessory of Universal gear testing machine, is classifiable under heading 8463.
1997(09)LCX0023: Bakelite Hylam Ltd: Press plates are classifiable as 'moulds' under heading 8460 .
1997(08)LCX0227:Wipro Information Technology Ltd: Computer control testing equipment is to be classifiable under heading 8451/ 55 (2).
1997(08)LCX0188: Sanden Vikas (I) Ltd.: Aluminium Extruded Tubes specially designed for air-conditioners in cars are classifiable under sub-heading 8415 90.
1997(08)LCX0178: Indu Agencies : Electrical assembly of the phototype-setting machine is classifiable under sub-heading 8473 30 .
1997(08)LCX0042: Instrumentation Engineers Pvt. Ltd: Centre Shaft, Changer Gear and Gear Plates are classifiable under sub-heading 8483 40.
1997(07)LCX0099: Mipco Seamless Rings (Gujarat) Ltd.: Ball/roller bearings are classifiable under heading 8482 .
1997(07)LCX0098: TELCO: Computer - Memory Array Boards 64 MB are classifiable under heading 8473.
1997(07)LCX0030: TELCO Ltd: Oil seals of specific shape and size designed solely for fitment into excavator are classifiable under heading 8431.
1997(06)LCX0128: Hindustan Motors Ltd.: Gaskets - Metal gaskets are classifiable under sub-heading 8484 10.
1997(06)LCX0105: Kirloskar Pneumatic Co. Ltd.: Watercooled Condensers are classifiable under sub-heading 8414 90 .
1997(06)LCX0053: Golden Laminates Ltd: Glossy finish stainless steel moulds are classifiable under sub-heading 8480 79.
1997(06)LCX0032: Star Paper Mills Ltd: Rolls in the calendering section of the machine are classifiable under heading 8420.
1997(06)LCX0022: TTG Industries Limited: Crane having a capacity of 90 tonnes is classifiable under heading 8426.
1997(05)LCX0174: G.T.N. Textiles Ltd: Rubber roller cleaning machine used in the spinning mill is classifiable under sub-heading 8479 89.
1997(05)LCX0157: Jindal Aluminium Ltd : Populated PCB - Spares for spectrophotometer are classifiable under heading 8473.
1997(05)LCX0099: William Goodacre & Sons (India) Ltd.: Vat classifiable under sub-heading 8451 40 .
1997(05)LCX0011: Buckau Wolf India Ltd.: Parts/Components of machinery are classifiable under heading 8431.
1997(04)LCX0162: Cipla Ltd: Aerosol cans/valves dispensing metered drug is classifiable under heading 8481.
1997(04)LCX0157:CEAT tyres of India Limited : Blades for chopped strand cutter are classifiable under sub-heading 8479 89.
1997(04)LCX0134: Bombay Shuttle Mfg. Co: Shuttles used in looms are classifiable under heading 8448.
1997(04)LCX0043: J.K. Synthetics Ltd.: Pump parts are classifiable under heading 8413.
1997(03)LCX0149: Taj Mahal Hotel: Injector is classifiable under Chapter 84.
1997(03)LCX0080:Velcro India Ltd : Dobby (Textile machinery) Spare parts are classifiable under heading 8483 .
1997(03)LCX0064: Kumar Aerosols Pvt. Ltd : Nozzles Component parts of Aerosol valves (Nozzles) are primarily classifiable under heading 8481 .
1997(03)LCX0026: Kirloskar Pneumatic Co. Ltd: Valves for compressors even if specially designed continue to be classifiable under the heading 8481.
1997(02)LCX0262: Sammas Polymers Pvt. Ltd: Decorating unit of collapsible tube manufacturing line is classifiable under sub- heading 8443 30.
1997(02)LCX0176: Bimetal Bearings Limited: CPU Board is classifiable under sub-heading 8473 30.
1997(02)LCX0144: Hoechst India Ltd : Research Laboratory Fermenter is classifiable under heading 8479.
1997(02)LCX0036:
Bisleri Beverages Private Limited:
Cup Noodle manufacturing machinery
is
classifiable under
Chapter 84
.
1997(01)LCX0142: Abel Tronics Ltd : Mould Parts are classifiable under heading 8480 .
1997(01)LCX0132: South India Viscose Ltd.: Plastic strips are classifiable under sub-heading 8413 91 .
1997(01)LCX0112: Kirloskar Pneumatic Co. Ltd: Oil Stop Valves to cut flow of oil when compressor stops are classifiable under heading 8481.
1996(12)LCX0182: Needle Roller Bearing Co. Ltd.: Ball or roller bearings are classifiable under heading 8482.
1996(12)LCX0138: S.P.I.C. Ltd : Spare parts of oil seal, parts having general application falling under sub-heading 8483 90, are classifiable under heading 9806.
1996(12)LCX0109: Grasim Industries Ltd : Sintered filter media is classifiable under sub -heading 8421 99.
1996(12)LCX0082: Chowdary Enterprises : Poultry keeping machinery - Nipples. - Part of drip system for providing drinking water to poultry and broilers are classifiable under sub-heading 8436 99.
1996(12)LCX0068: Voltas Ltd.: Electrostatic precipitators are classifiable under heading 8418(1).
1996(11)LCX0108: Danfoss (J) Ltd.: Hydraulic motors and engines are classifiable under heading 8704/06(1)..
1996(11)LCX0086:Bharat Sales Corpn : Filter elements filters oil going into Internal Combustion Engine is classifiable under sub-heading 8421 23.
1996(11)LCX0029:Khoday Brewing & Distilling Indus. Ltd : Automatic labelling machine is classifiable under heading 8419 .
1996(11)LCX0029: Khoday Brewing & Distilling Indus. Ltd.: Machinery for labelling bottles are classifiable under heading 8419
1996(11)LCX0028:Neelam Enterprises :Cloth cutting machine for cutting textile fabrics is classifiable under sub-heading 8451 50.
1996(11)LCX0022: Kumudan Publications (P) Ltd : Pre-sensitised printing plates used as a part of printing machinery are classifiable under sub-heading 8442 50.
1996(10)LCX0166: Arvind Mills
Ltd.:
Shuttles
for textile machinery are classifiable under sub-heading
8448 41
.
1996(10)LCX0124: Jindal Aluminium Ltd: Populated printed circuit Boards, Parts of data processing unit are classifiable under heading 8473.
1996(09)LCX0281: Garware Nylons Ltd : Screen changers, flat strip die, grinder and force feed device are classifiable under heading 8459(1).
1996(09)LCX0281: Garware Nylons Ltd: Sikoplast Reclaim Extruder is classifiable under heading 8459(2) .
1996(09)LCX0070:
Eimco
Elecon (India) Ltd:
Components of Load Haul Dumps Machines
are
classifiable under heading
8422 .
1996(08)LCX0036: Shibani Engineering Systems :Cups which are parts of taper roller bearings are classifiable under sub-heading 8482 99.
1996(08)LCX0024: British Machinery Supplies Co.: Domestic sewing machines are classifiable under 8441.
1996(07)LCX0057: O.E.N. India
Limited:
Computer and display alphanumerals
are
classifiable under heading
8451/55(2).
1996(07)LCX0023: Intercraft South
(Exports) Pvt. Ltd.:
Fusing press
is
classifiable under heading
8459(1).
1996(04)LCX0137: Larsen & Toubro Limited : Hydraulic cylinder for use with excavator is classifiable under heading 8423.
1996(04)LCX0053: Spic Ltd.:
Screening Machines and Crushing Machines
correctly classifiable under sub-heading
8474 10
and
8474 20.
1996(03)LCX0057: Leading
Engineering Works Pvt. Ltd:
Hydraulic Tracer Model Hitrace
are
classifiable under sub-heading
8466 00
.
1996(03)LCX0035: Sri Ranga Alloys
Ltd.:
Sand slinger fits
are
classifiable under heading
8428
.
1996(02)LCX0064: Niraj Graphics
(P) Ltd.:
Micro finished grained aluminium printing plate
is
classifiable under heading
8442.
1995(12)LCX0087: Universal Instruments Mfg. Co. Pvt. Ltd: Turbines imported and described as machines in technical pamphlets are classifiable under Chapter 84.
1995(12)LCX0085: Kumudam Publications (P) Ltd.: Printing plates are classifiable under heading 8434.
1995(12)LCX0061:Suessen Textile
Bearings Ltd :
Foot Step Bearings
Supports
rotating shafts and guides moving parts and/or position shafts are classifiable
as plain shaft bearings under heading
8463.
1995(11)LCX0048:Sanghi Synthetics Pvt. Ltd : Elastic Lace Making Machine is classifiable under heading 8437.
1995(09)LCX0103:
Kerala State Electricity Board:
Isolating valves
are
classifiable under heading
8461(2).
1995(09)LCX0071:
Tata
Hydro Electric Power Supply:
Air Conditioning Equipment
is
classifiable under heading
8415
.
1995(09)LCX0005: Appletree
Foundation Wear:
Automatic fusing/Transfer Printing Press Machine
is classifiable under heading
8459(1)
.
1995(08)LCX0078: K.P. Roy
Varghese: Automatic
Capsule-making Machine
and Parts
thereof' classifiable under the sub-heading
8422 90.
1995(06)LCX0071: Bagalkot Udyog Ltd: DG set with spares and accessories diesel engine classifiable under heading 8406 .
1995(06)LCX0054: Glaxo
Laboratories (India) Ltd.:
Powerful micro-processor
is
classifiable under heading
8451/55.
1995(05)LCX0134: Nightingale Engg.
Industries Pvt. Ltd.:
Power Tiller
is
classifiable under heading
8432
.
1995(04)LCX0137: Laxmi Vijay Brass & Iron Works: Oil expeller is classifiable under sub-heading 8479 00.
1994(12)LCX0107: Continental Foundation Ltd: Dry Spraying Machine which sprays dry mix or mixture of dry mix with water is classifiable under sub-heading 8424 20.
1994(12)LCX0107: Continental Foundation Ltd.: Machines for spraying cement classifiable under sub-heading 8424 20.
1994(12)LCX0061: Kirloskar Bros. Ltd : Sleeve fitted in a pump to be termed as part of pump are classifiable under heading 8413 .
1994(10)LCX0058: Continental Car Scanning Centre : Automatic Reprogrammable Industrial Robot for car washing are classifiable under sub-heading 8479 89.
1994(07)LCX0003: Twenty First Century Printers : Printing Machine for production of printed blanks or reels is classifiable under heading 8443 .
1994(04)LCX0065: Shreyans Paper
Mills Ltd.:
The outsert blades with the higher molecular weight polythelene deckle seals for
the DUOFLO
Unit are classifiable under sub-heading
8439 99.
1994(04)LCX0046: New Heaven Engg.
Co. Pvt. Ltd.:
Round Rough Shaped Forged Balls
(i.e.
round pieces of dimensions 12 mm to 25 mm) classifiable under sub-heading
8474 00 .
1994(04)LCX0002: Bajaj Auto Ltd: Forgings having attained approximate shape and outline of finished article are classifiable under heading 8406.
1994(03)LCX0032: Milk Food Ltd :
Product forming system
used for manufacture of ice cream is classifiable under sub-heading
8438 50
.
1994(03)LCX0014: Shriram Foods & Fertilisers Industries: Furnace burner parts being made of artificial graphite are classifiable under sub-heading 8416 90.
1994(02)LCX0058: Lakshmi Automatic Loom Works Ltd: Shafts, bushes and shafts being essential parts of weaving machines are classifiable under heading 8448.
1993(09)LCX0027: Hindusthan Malleables & Forging Ltd.: Surface treatment and surface coating to apply paint on castings are classifiable under Chapters 84, 85, 86 & 87.
1993(06)LCX0068: J.K. Synthetics Ltd: Grinding steel balls being integral part of ball mill of a cement plant are classifiable under heading 8456 .
1993(05)LCX0045: Shivaji Works Ltd.: Castings articles are classifiable under Chapters 84, 85 and 87.
1993(05)LCX0014:Daga Nylomet Private Ltd: Criss-Cross Winding Automatic Machine is classifiable under sub-heading 8445 40.
1993(04)LCX0080: Sri Ram Fibre : Valves lined with corrosion resisting material are classifiable under sub-heading 8461(2).
1993(03)LCX0072: Southern Petrochem. Indus. Corpn. Ltd.: Bellows, as plastic part of mechanical seal assembly of process pump is classifiable under sub-heading 8413 91/9806 00 .
1993(03)LCX0072: Southern Petrochem Indus. Corp. Ltd : Seal Rings are classifiable under sub-heading 8413 91/9806 00.
1992(11)LCX0049: Shri Vishvakarma (Emery Stones) Indus. Pvt. Ltd.: The millstones are parts of flour mill machines are classifiable under sub-heading 8437 00.
1992(11)LCX0022:Metal Impacts Pvt. Ltd.: Clutch Disc and Brake Disc. - Parts of clutch and not the entire clutch assembly itself is classifiable under sub heading 8483 90.
1992(10)LCX0038:Networks Ltd: Correcting Tapes is classifiable under sub-heading 8473 10 .
1992(09)LCX0079: S.A.E. (I) Ltd.: Hydraulic Tensioner, Hydraulic Puller, Hydrostatic Driver Puller and Oleodynamic type are classifiable under heading 8422.
1992(08)LCX0021: Asian Hotels : Refrigerators, Electrolux Mini Bar of 40 litres capacity are classifiable under sub-heading 8418 69 90.
1992(06)LCX0051: Gakso Refrigeration Engineers: Machines for Ice cream and Ice candy is classifiable under 8419.
1992(06)LCX0031: Motor Industries Co. Ltd: Machine parts with specified part numbers are classifiable under Chapter 84 .
1992(03)LCX0008: Motor Industries Co. Ltd.: Semi-finished crude steel forgings of camplates are not be classifiable under heading 8410(3) .
1992(02)LCX0083: LML Fibres : Grinding Set being parts of crushing and grinding machines is classifiable under sub-heading 9806 00 read with sub-heading 8479 82.
1991(04)LCX0036: Kalyani Breweries
Limited:
Fully automatic Bottle Labelling Machine
is
classifiable under sub-heading
8422 20.
1990(09)LCX0114: Super Packers: The photopolymer plates is classifiable under heading 8434.
1990(08)LCX0090: Paharpur Cooling Towers Pvt. Ltd : Fill pack assembly as part thereof is classifiable under heading 8417 .
1990(07)LCX0089: Associated Millers Pvt. Ltd.: Remixing Machine is classifiable under heading 8456.
1990(06)LCX0067: Indian Express (Madurai)
Private Ltd.:
Spare parts for Goss Headliner
are
classifiable under heading
8462(2).
1990(04)LCX0047: Sanmukh Singh Seth: Pneumatic Sealer and tensioner are classifiable under sub-heading 8467 19 .
1990(03)LCX0056: Sealol Hindustan Ltd : Mechanical Seals specifically designed for fitment into centrifugal pumps classifiable under sub-heading 8413 70 .
1989(11)LCX0066: Meteor Satellite Ltd.:
Pistons
are classifiable under heading
8409.
1989(10)LCX0020: Madras Fertilizers: Metal backed carbon rings are classifiable under heading 8411(3).
1989(06)LCX0037:Assam Hard Boards Ltd : Cold-rolled steel surface plates with lugs are classifiable under sub-heading 8466 92.
1989(03)LCX0061: Ranadip Shipping
& Transport Co. Pvt. Ltd.:
Belloti B-75 container handling cranes
classifiable
under heading
8422
.
1989(03)LCX0029: Randip Shipping & Transport Co. Pvt. Ltd.: Belotti B-75 is classifiable under heading 8422 .
1988(10)LCX0071: HMT Ltd : Jig boring machine being of a very high precision, is classifiable under Chapter 84 .
1988(06)LCX0059:Food Specialities Ltd : Double Drum Roller Drier is classifiable under sub-heading 8419 39.
1988(05)LCX0090: Modi Rubber Limited: Valve-type TR-78A is classifiable under heading 8461(2).
1988(05)LCX0065: Dodsal (P) Ltd.: Tension stringing equipment comprising different machines and articles is classifiable under heading 8422.
1988(03)LCX0051: Sealol Hindustan Limited: Centrifugal pumps and compressors are classifiable under heading 8410(1) .
1987(11)LCX0040: Albright, Morarji and Pandit Ltd. and Another: Graphilor blocks are classifiable under heading 8417 (1).
1987(05)LCX0045: Industrial Cables (India) Ltd.: Linear capstan overhead traverse shaftless take-up is classifiable under heading 8445/48.
1987(03)LCX0086: Greatway (P) Ltd.: Spot cleaning gun is classifiable under heading 8421(2) .
1987(03)LCX0085: Sarada Industries: Thread Roll Dies are classifiable under heading 8445/48.
1987(01)LCX0061: Arohan Mukhyalaya: Precision Jig Grinder Machine is classifiable under heading 8445/48 .
1986(12)LCX0067: Spaco Carburettors : Special purpose complex machine for leakage and preparing of assembly is classifiable under heading 8459 (1) .
1986(11)LCX0011: Mineral Exploration Corporation Ltd: Drilling equipment mounted on vehicle is classifiable under heading 8423 and not under heading 8703.
1986(04)LCX0028: Bakelite Hylam Ltd.: Press plates or flat moulds are classifiable under heading 8460.
1986(04)LCX0009: Hindustan Aeronautics Limited.: Gears, Gear boxes and variable speed gears are classifiable under heading 8463.
1983(04)LCX0061: International Auto Suppliers : Water pump spindle bearings or integral shaft ball bearings without any bore is classifiable under heading 8462(1) .
1983(03)LCX0042: Bharat Heavy Electricals Ltd: Hot mill equipments and mechanical equipments for hot rolling tubes are classifiable under heading 8466(1).
1981(04)LCX0007: Prem Heavy Engineering Works Pvt. Ltd.: Reduction gear boxes are classifiable under heading 8463 .
1963(08)LCX0001: Sree Bhawani Cotton Mills Ltd.: Accessory means either devices which add to effectiveness or convenience of the machine or non-essential devices added to principal body of the machine which enhance convenient working of the machine - Chapters 84, 85, 87 and 90.
Advance Rulings
2024(05)LCX0152(AAR): Turbotech Precision Engineering Pvt Ltd: Electric Ducted Fan merits classification 8414 5990.
2023(07)LCX0276(AAR): Samsung India Electronics Limited: ‘Self-ordering Kiosks’ imported in disassembled form into India, where Display Unit, Connection Box & Stand would be imported simultaneously, in a single shipment merit classification under Sub-heading 84705010
2023(05)LCX0142(AAR): Supertron Electronics Private Limited: Optoma Creative Touch 3-series Interactive Flat Panel (IFP) (Model- 3652RK, 3752RK & 3862RK) merit classification under Sub-heading 84714190.
2022(10)LCX0168(AAR): Audio Distribution House Pvt. Ltd: Viewsonic creative touch interactive flat panels merit classification 84714190.
2022(06)LCX0232(AAR): Compuage Infocom Limited: Creative Touch 5-series Interactive Flat Panel (IFP)" merit classification under CTH 8471 4190.
2018(01)LCX0086(AAR): Dyna Automation Private Limited: Hydraulic Orbital Valve' is classifiable under 8481.
2018(02)LCX0065(AAR): Mitora Machinex Pvt. Ltd.: Ice Cream Making Machine' is classifiable under 8418.
2018(08)LCX0093(AAR): Maini Precision Products Ltd.: Parts of Fuel Injection Pumps for diesel engines are classifiable under 8413 91 90
2018(09)LCX0076(AAR): Boldrocchi India Pvt. Ltd.: Pollution control device for use in 'waste to energy plants/devices' are classifiable under 8421.
2018(11)LCX0156(AAR): Ecoppia Scientific LLP: Robotic Cleaning System (RCS) merits Classification chapter heading 8479.
2018(12)LCX0126(AAR): Nuetech Solar Systems Private Limited: Evacuated Tube Collector (ETC) though falls under 8419.
2018(12)LCX0173(AAR): Aristoplast Products Pvt. Ltd.: Plastics Broom-Sticks is classifiable under HSN Code 96032100 and “Portable Sprayers” is classifiable under HSN Code 84244100 .
2019(07)LCX0130(AAR): Ravi Masand: Agriculture Mechanical Sprayer classifiable under 8424.
2019(09)LCX0215(AAR): V.S.T Tillers Tractors Limited: Parts of the tillers are classifiable under 8432 90 90.
2019(09)LCX0246(AAR): Sagas Autotec Pvt. Ltd.: LPG Conversion Kits are classifiable under 8409 99 90.
2019(09)LCX0257(AAR): VTS Tf Air Systems Pvt. Ltd.: Air handling units classifiable under 8415 90 00.
2020(01)LCX0182(AAAR): Parker Hannifin India Pvt. Ltd.: Filters are classifiable under 8421.
2020(07)LCX0089(AAR): Adarsh Plant Protect Ltd.: Sprayer pumps (manually operated) classifiable under 84248100.
2020(08)LCX0131(AAR): El-Chico Clutch Pvt. Ltd.: Starter Ring Gear and Universal joint Cross (U.J. Cross) are classifiable under 8708 and sub heading 8708 99 00 (other), whereas the article Starter Ring Gear Flywheel Assembly is covered under 8483.
2021(04)LCX0049(AAR): SKF Boilers and Driers (P) Ltd.: Parboiling and Drying plant is classifiable under 8419.
2021(04)LCX0142(AAAR): Isotex Corporation Pvt. Ltd.: Agro Waste Thermic Fluid Heaters or Boilers are classifiable under heading 8402 19 19.
2021(06)LCX0215(AAR): Tripcon Engineering Pvt. Ltd.: Sprocket is classifiable under HSN 848390
2021(07)LCX0282(AAR): Adarsh Plant Protected Ltd.: Agricultural manually hand operated Seed dressing, coating and treating drum machine is classifiable at HSN 84368090.
2021(07)LCX0308(AAR): Kriti Industries (India) Limited: Sprinklers; drip irrigation system including laterals, PVC pipes and other component and accessories; is classifiable under 8424.
2022(05)LCX0049(AAR): Star Enterprise ( Naimunnisha Nadeali Saiyed): Fans used in Poultry House for the purpose of Air circulation classifiable under HSN-84145930.
2022(05)LCX0053(AAR): Swadeshi Empresa Pvt. Ltd: Fire safety product trolley is classifiable under HSN 84131990.
2022(08)LCX0120(AAR): Savex Techonologies Pvt. Ltd: BenQ Interactive Flat Panel RP7502 Black 75" classified under chapter heading 84714190, subject to stipulations prescribed under Section note and chapter note of Section XVI and Chapter 84 respectively. In case the impugned machine consisting of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the same as a whole would merit classifications in the heading appropriate to that function.
2022(09)LCX0009(AAR): Eberspaecher Suetrak Bus Climate Control Systems India Private Limited: Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer or if price negotiated and agreed separately for each unit classifiable under 8415 20 10. Rooftop unit or installation kit sold individually or in combinations thereof, as Rooftop unit alone, Rooftop unit and compressor, Compressor, Installation Kit, Compressor and installation kit, Rooftop unit and installation kit, Rooftop unit and compressor, classifiable under 8415.90.00. Compressor sold alone classifiable under 84148011.
2022(09)LCX0047(AAR): Kirloskar Oil Engines Ltd.: HTP Kirloskar Power Sprayer is classifiable under 84248990.
2022(12)LCX0056(AAR): Virtulive Technologies Pvt. Ltd: Roombr, a walltop computer classifiable under 8471 41 90.
2023(06)LCX0105(AAR): Tvl. Raja Dheepam Spinning Mills Private Limited: Wind Turbine Generator (WTG) / Wind Mill is classifiable under 8412 80 30.
2024(02)LCX0111(AAR): Delmon Solutions Private Limited: Handheld Mobile Computers merit classification CTI 8471 3090.
2024(03)LCX0052(AAR): Tata Motors Limited: Urea Injector classifiable under heading 84249000.
2024(04)LCX0029(AAR): Viewsonic Technologies India Private Limited: Interactive Display System View Board rightly classifiable under heading 84714190.