Circular No.14/1996-Cus. dated 1/3/96Subject: Classification of hydraulic seals/rings under CTA 75
It has come to the notice of the Board that the classification of rings and seals of plasticfor use in hydraulic cylinders is not being uniformly made in the CustomsHouses/Commissionerates. Whereas in some Customs Houses these are being classifiedas parts of hydraulic cylinders under heading 8412.90 of the Custom Tariff, in other CustomHouses the same are being classified as articles made of plastic under heading 3926.90.
2. The matter has been examined. As per technical literature, hydraulic seals/rings couldbe made of either plastic or rubber. They perform different functions like rod sealing inhigh/low pressure hydraulic systems, used as bearings for reciprocating, oscillating andhelically moved piston rods and pistons etc. These are identifiable parts of hydrauliccylinders and bear specific part numbers.
3. Parts of machines of mechanical appliances of Chapter 84 are classified as per provisionsof Note 2 to Section XVI, First Schedule to the CTA '75 which provides that with the exceptionof parts which are articles mentioned in Note 1 to this Section or Note 1 to Chapter 84, allother parts are to be classified according to the rules laid down in this Note. As per theseprovisions, classification of different kinds of seals/rings would be as follows :
I. SEALS/RINGS MADE OF PLASTIC - In case of articles of plastic, exclusions vide Note 1 toSection XVI are limited only to transmission & conveyor belts [Note 1 (a)]; bobbins, spools,cops, cones, reels or similar supports [Note 1(c)] and parts of general use [Note1(g)].Seals/rings of plastic are not covered by any of these exclusions. Accordingly, these will notbe excluded from Chapter 84. As such, seals/rings which are to be used as bearings will fallu/h 8483.30, as plain shaft bearings in terms of Note 2(a) to Section XVI. Seals/ rings, ifsuitable for use solely or principally with hydraulic cylinders or other machines of heading84.12 will fall u/h 8412.90, as parts of hydraulic cylinders, vide Section Note 2(b).However, seals/rings which are suitable for use with hydraulic cylinders as well as machines ofother headings of Chapter 84 will be classifiable under heading 84.85 (sub-heading 8485.90).
II. SEALS/RINGS MADE OF RUBBER -
(a) Made of unhardened Vulcanised Rubber -
Articles made of vulcanised rubber other than hard rubber of a kind used in machinery ormechanical appliances are excluded from Chapter - 84 and 85 vide exclusion Note 1 (a) toSection XVI. Accordingly seals/rings made of unhardened vulcanised rubber would be classifiable u/h 4016.93 of 4016.99, as articles of rubber.
(b) Made of Hardened Vulcanised Rubber -
Unlike articles of unhardened vulcanised rubber, articles of hardened vulcanised rubber, of akind used in machinery or mechanical appliances are not excluded from Section XVI. As such,seals/rings made of hardened vulcanised rubber would be classifiable under Chapter 84 in thesame manner as those made of plastic, as explained in sub-para I above.
4. The undersigned is directed to request you to ensure that the classification of suchseals/rings may be made uniformly, in accordance with the principles hereinabove explained.Pending cases, if any, may also be decided accordingly.
Sd/-
(V.K.Singh)
Junior Technical Officer
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