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26 Nov

Determination of Applicability of Chapter Heading 7318 or 8714 on Metal Parts used in Automotive Sector

Determination Of Applicability Of Chapter Heading (CH) 7318 Or 8714 On Metal Parts Used In Automotive Sector On The Basis Of General Use Or Specific Use

INTRODUCTION:

Goods made of iron or steel are generally covered under Chapter Heading 73 while same goods made of iron or steel may be classified under Chapter Heading 87 if the goods of iron or steel becomes parts or accessories of vehicles, however, the right classification can only be decided on conjoint reading of Chapter Heading 7318 and Chapter Heading 8714 in the light of Notes 2(b) and (3) of Section XVII & Note 2(a) of Section XV.

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