Authority for Advance Ruling — Automobile Parts and Products – The applicant is involved in developing and manufacturing industrial clips and fasteners, prototyping assembly systems, etc. which are used by their customers in the manufacture of automobiles, engineering goods, The applicant sought an advance ruling as to (i) whether Threaded metal nuts which function same as standard nut, merits classification under the Tariff item 7318 16 00 (ii) whether Plastic rivets, plastic pipe clips merits classification under Tariff item 3926 90 99 (iii) whether Quick Adapter merit classification under the Tariff item 3917 40 00 (iv) whether Brackets and Channels merits classification under Tariff item 8708 99 00 (v) whether Non-Return Valve merits classification under Tariff item 8481 30 00 (vi) whether Metal U Clips merits classification under the Tariff item 7326 90 99 (vii) whether Fasteners and Spoilers merits classification under Tariff item 8708 29 00 (viii) whether Bracket merits classification under Tariff item 8708 99 00 (ix) whether Steel Washer merits classification under Tariff item 7318 21 00.
Held that:- The Hon’ble Authority for Advance Ruling held that the subject goods namely Metal Nuts with metrical threads, Metal Nuts without metrical threads and Metal Spring Nuts should be classified under Chap.7318 16 00 since the said goods are being supplied to be used in many fields including electronic goods, solar energy and vehicles. The Threaded metal nuts merits classification under the Tariff item 7318 16 00.—A Raymond Fasteners India Pvt. Ltd., In Re… [2020] 22 TAXLOK.COM 127 (AAR-Maharashtra)