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2015 (11) TMI 816 - CESTAT MUMBAIClassification of goods - Classification under Chapter Heading 8432 or 8483 - Held that:- Parts imported by the assessee are meant for assembling of agricultural equipment. However even though the parts are solely and principally to be used for assembling of agricultural equipment but certain parts which have placed in their respective tariff entry would merit classification in the respective head - if any of the part are either having independent entry in Chapter 84 or 85 and if the goods are of chapter 73 are of general use covered under chapter heading 7307, 7312, 7315, 7317 or 7318 these parts will not be classified as part of equipment where it is going to be assembled however the same will be classified in their respective tariff heads. We find that the assessee have made their submission mainly on the ground that all the parts imported by them are designed as parts of agricultural machinery and use in the said agricultural machinery i.e. Rotavator, Tiller and therefore they claim that all the parts merit classification as parts of agricultural machinery. However, the appellant have not challenged the reclassification under different Chapter heading held by Adjudicating authority. - there is no dispute that parts imported by the assessee are exclusively meant for manufacture of agricultural machinery therefore the assesees bonafide belief that goods imported by them are classifiable as parts of agricultural machinery. We therefore do not find any infirmity in the Commissioner(Appeals) setting aside penalty and fine, we therefore upheld the same - Decided partly in favour of assessee.
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