Customs duty for etc tubes


This query is : Resolved 

(Querist)
06 August 2013 Dear sirs,

My query is similar to the thread posted on this site before:

https://www.caclubindia.com/experts/default.asp

This query was answered by site expert Ramesh Kumar Verma.

I would like to know the current duty structure for solar water heater evacuated tubes from China. My company will be importing these tubes from China and selling complete solar water heaters in India.

There are two classifications on CBEC website for "Parts of instantaneous or storage water heater": 8419 90 10 for "domestic" and 8419 90 90 for "other". Domestic has BCD 10% and Other has 7.5%.

What is the difference between "Domestic" and "Other"? Which is the correct BCD that applies in my scenario?

06 August 2013 itc hs code 84199010 occurs in Parts of instantaneous or storage water heaters (domestic type)
on the other hand ITC CODE 84199090 applicable the duty where

MACHINERY, PLANT OR LABORATORY EQUIPMENT, WHETHER OR NOT ELECTRICALLY HEATED (EXCLUDING FURNACES, OVENS AND OTHER EQUIPMENT OF HEADING 8514), FOR THE TREATMENT OF MATERIALS BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE SUCH AS HEATING, COOKING, ROASTING, DISTILLING, RECTIFYING, STERILISING, PASTEURISING, STEAMING, DRYING, EVAPORATING, VAPORISING, CONDENSING OR COOLING, OTHER THAN MACHINERY OR PLANT OF A KIND USED FOR DOMESTIC PURPOSES; INSTANTANEOUS OR STORAGE WATER HEATERS, NON-ELECTRIC





Sameet Nabar (Querist)
06 August 2013 Dear Mr. Verma,

Thanks for your reply. Do I understand correctly then that I should use 84199090 and BCD is 7.5%?

I could not find any other category where solar water heater tubes would fit.

Regards,
Sameet.

07 August 2013 eminent expert are invited...


10 August 2013 DEAR MR NABER,

I WILL ANSWER YOUR SPECIFIC QUERY, WITHOUT GOING INTO RTI/ OTHER OPTIONS.

IT IS VERY SIMPLE, DOMESTIC MEANS THE ITEMS THAT ARE GENERALLY USE IN HOUSES, IF THE WATER HEATERS THAT YOUR ARE MANUFACTURING AND SELLING ARE GENERALLY USED IN HOUSE/ HOUSEHOLD TYPE THEN IT WILL GO UNDER 8419 9010 WITH 10% BCD , AND IF THE SAME ARE INDUSTRIAL ONES , THEN IT WILL GO UNDER 8519 9090. HOPE ITS CLEAR TO YOU ....... IF NOT REVERT

Sameet Nabar (Querist)
11 August 2013 Thank you, Mr. Krishnan. I understand now.


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