Change Unit of Quantity
JANUARY 28, 2016
By Rasik Patel
YOU must be of aware of the issue relating to "Unit of Quantity Codes" for various Chapter headings mentioned in the Central Excise Tariff being insisted by different field officers/Excise officers. They are insisting to use same Unit Quantity Codes in the Invoice as well as monthly returns (ER-1/ER-2) and solution are also being provided relating to certain sectors of the Industry only.
But by and large overallreview of "Unit Quantity Codes" for entire Central Excise Tariff are not being considered. If it can be considered, then it will resolve issue for all sector of industries.
At present, the manufacturers in Automobile vehicle and parts thereof are facing issue related to
- Chapter heading 8708 having description of Parts and Accessories of the Motor vehicles of heading 8701 to 8705
- Chapter heading 8714 having description of "Parts and accessories of vehicles of heading 8711 to 8713".
The Unit Quantity of Code mentioned in the tariff is more or less for all parts is in KG whereas it is not possible to sell plastic part, Metal parts, Cast Iron parts in KG and it is not feasible and commercially comparable also.
The Trade and industry since long has the practice of selling the below mentioned goods in Numbers of unit and it would be more accurate, advisable and comparable, commercially.
So, it is requested that following cases may be considered for necessary amendment in line with last part of circular ref no.:TRU-334/15/2014-TRU dated 10-07-2014. Unit Quantity Codes shall be amended to "U" from "Kg". The "U"is abbreviations being used as Numbers
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Tariff Item
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Description of Goods
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Unit
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Rate of Duty
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(1)
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(2)
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(3)
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(4)
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8708
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Parts and accessories of the motor vehicles of headings 8701 to 8705
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|
|
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8708 10
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-
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Bumpers and parts thereof :
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|
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8708 10 10
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---
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For tractors
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kg.
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12.5%
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8708 10 90
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---
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Other
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kg.
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12.5%
|
| |
-
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Other parts and accessories of bodies (including cabs) :
|
|
|
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8708 29 00
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--
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Other
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kg.
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12.5%
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8708 30 00
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-
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Brakes and servo-brakes; parts thereof
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kg.
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12.5%
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8708 40 00
|
-
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Gear boxes and parts thereof
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kg.
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12.5%
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8708 50 00
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-
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Drive-axles with differential, whether or not provided with other transmission
components, and non-driving axles; parts thereof
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kg.
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12.5%
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8708 70 00
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-
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Road wheels and parts and accessories thereof
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kg.
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12.5%
|
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8708 80 00
|
-
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Suspension systems and parts thereof (including shock absorbers)
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kg.
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12.5%
|
| |
-
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Other parts and accessories :
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|
|
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8708 91 00
|
-
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Radiators and parts thereof
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kg.
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12.5%
|
|
8708 92 00
|
--
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Silencers (mufflers) and exhaust pipes; parts thereof
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kg.
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12.5%
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|
8708 93 00
|
--
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Clutches and parts thereof
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kg.
|
12.5%
|
|
8708 94 00
|
--
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Steering wheels, steering columns and steering boxes; parts thereof
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kg.
|
12.5%
|
|
8708 95 00
|
--
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Safety airbags with inflater system; parts thereof
|
kg.
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12.5%
|
|
8708 99 00
|
--
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Other
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kg.
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12.5%
|
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8714
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Parts and accessories of vehicles of headings 8711 to 8713
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|
|
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-
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Of motorcycles (including mopeds) :
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|
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8714 10
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Of motorcycles (including mopeds):
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|
|
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8714 10 10
|
---
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Saddles
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kg.
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12.5%
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8714 10 90
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---
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Other
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kg.
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12.5%
|
|
8714 20
|
-
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Of carriages for disabled persons:
|
|
|
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8714 20 10
|
---
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Mechanically propelled
|
kg.
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12.5%
|
|
8714 20 20
|
---
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Non-mechanically propelled
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kg.
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12.5%
|
|
8714 20 90
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---
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Other
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kg.
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12.5%
|
| |
-
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Other :
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|
|
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8714 93
|
--
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Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels :
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|
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