Rossi Gear motors India Private Limited ., In re
Date: May 22, 2019
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Subject Matter
'Gear Motors' are to be classified under CTH 8501
Summary
(i) The ‘Gear Motors’ supplied by the applicant are to be classified under CTH 8501. (ii) The Question whether the gear motors can be considered as gears and gearings is not answered under Section 98(2) of the Act as not covered under the…
imported from their related party. Gear reducers or gear boxes are imported from their related party. Both are assembled in India by the applicant depending on the specifications given by their buyers. Gear motor is a single unit consisting of gear box and electric motor, coupled and integrated. Customs Tariff Heading 8483 of Customs Tariff Act 1975, reads as follows: 8483 TRANSMISSION SHAFTS (INC…