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2019 (11) TMI 257 - CESTAT NEW DELHIClassification of imported goods - gear reduction blank - to be classified under tariff item 8483 40 00 or under tariff item 8708 94 00 of the Customs Tariff Act, 1975? - HELD THAT:- Tribunal in case of COMMISSIONER OF CENTRAL EXCISE, CHENNAI VERSUS BEST CAST (P) LTD. [2000 (10) TMI 91 - CEGAT, CHENNAI] has occasion to decide the classification of gear box part and clutch, wherein it is held that the proper classification of the parts gear box and part of clutch will be under 8483.00 of Central Excise Tariff and not under Chapter Heading 8708 as a part of motor vehicles. There is no reason to classify the goods under heading 8708 as the part of motor vehicles as held in the impugned order. The parts which has been imported is part of column type electric powers steering system (CEPS) and not part of motor vehicle so as to classify under chapter 8708 of Customs Tariff. Appeal allowed - decided in favor of appellant. Appeal allowed - decided in favor of appellant.
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