Applicant cannot classify “Insoluble Sulphur” for export under tariff heading under ITC HS 3812 39 30, ITC HS 3824 90 90, ITC HS 2503 00 10, ITC HS 2503 00 90 and ITC HS 4005 91 90 (Pre-dispersed Insoluble Sulphur) as desired by the customers from Thailand, Mexico, Espania (Spain) and Europe respectively.
Authority for Advance Ruling — Classification of Insoluble Sulphur – The applicant is a sole manufacture of “Insoluble Sulphur” and is clearing this item in domestic market under ITC HS 2802. Some of its overseas customers have raised concern that they are facing problem in clearing “Insoluble Sulphur” under ITC HS 2802 00 10 from their respective custom authorities which are insisting to change the classification to other tariff entries. The Applicant sought an advance ruling as to whether he can classify and clear Insoluble Sulphur” for export under tariff heading under ITC HS 3812 39 30, ITC HS 3824 90 90, ITC HS 2503 00 10, ITC HS 2503 00 90 and ITC HS 4005 91 90 (Pre-dispersed Insoluble Sulphur) as desired by the customers from Thailand, Mexico, Espania (Spain) and Europe respectively. The authority observed that the applicant is supplying the goods in domestic market under the heading 2802 and charging GST @ 18%, yet it doesn't seem, logical that the same good for the purpose of export may be classified under different headings. Moreover, the applicant has failed to provide any logical reason on which basis his goods may be said to fall in more than one heading even under the application of interpretation rules.
Held that:- The Hon’ble Authority ruled that there is no reason for the authority to answer the question in affirmative.
Applicant cannot classify “Insoluble Sulphur” for export under tariff heading under ITC HS 3812 39 30, ITC HS 3824 90 90, ITC HS 2503 00 10, ITC HS 2503 00 90 and ITC HS 4005 91 90 (Pre-dispersed Insoluble Sulphur) as desired by the customers from Thailand, Mexico, Espania (Spain) and Europe respectively.
Authority for Advance Ruling — Classification of Insoluble Sulphur – The applicant is a sole manufacture of “Insoluble Sulphur” and is clearing this item in domestic market under ITC HS 2802. Some of its overseas customers have raised concern that they are facing problem in clearing “Insoluble Sulphur” under ITC HS 2802 00 10 from their respective custom authorities which are insisting to change the classification to other tariff entries. The Applicant sought an advance ruling as to whether he can classify and clear Insoluble Sulphur” for export under tariff heading under ITC HS 3812 39 30, ITC HS 3824 90 90, ITC HS 2503 00 10, ITC HS 2503 00 90 and ITC HS 4005 91 90 (Pre-dispersed Insoluble Sulphur) as desired by the customers from Thailand, Mexico, Espania (Spain) and Europe respectively. The authority observed that the applicant is supplying the goods in domestic market under the heading 2802 and charging GST @ 18%, yet it doesn't seem, logical that the same good for the purpose of export may be classified under different headings. Moreover, the applicant has failed to provide any logical reason on which basis his goods may be said to fall in more than one heading even under the application of interpretation rules.
Held that:- The Hon’ble Authority ruled that there is no reason for the authority to answer the question in affirmative.