Trophies made of a variety of materials do not fall under HSN 83062920 and hence cannot be sold under this HSN, Advance Ruling Authority, Mumbai said.
The applicant, Acrymold, is an importer, manufacturer and trader in Trophies. These trophies are made with the combination of metal, wood, glass, plastic etc. There is no clarification regarding in which HSN Code, the product should be classified. There is variation in the IGST rate for the same product. The applicant sought to clarify whether Trophies made up of different materials could be classified under HSN Code 83062920.
The Authority comprising of Members B.V. Borhade and Pankaj Kumar referred Customs Tariff Heading 8306 and found that Chapter 83 is for “Miscellaneous articles of base metal” A base metal is a common and inexpensive metal. The HSN Notes and the Custom Tariff Notes lead to the conclusion that Tariff item 83062120 covers “Trophies”.
The Authority observed that this entry indicates trophies of base metal and not of any other material. For composite articles, it is noted that articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretive Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.
“Therefore, even though the word Trophy is specifically mentioned under 83062920, all trophies made of any material cannot be classified under this HSN and are to be classified as per the applicable provisions of the Customs Tariff Headings.” observed the Authority.
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