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2024 (2) TMI 1031 - CESTAT AHMEDABADClassification of the imported goods - unfinished rough cold forge as raw material - manufacture of Bicycle parts - Whether the subject goods shall be classified as Bicycle Parts under chapter heading 8714 Or under chapter heading 73269099? - HELD THAT:- We observe that for the purposes of classifying subject goods under chapter heading 8714 it needs to fulfill the criteria of having essential characteristics of the finished product. We observe that in order to aid classification it needs to be first decided whether the said product appeared to have represented any bicycle part for which, no evidence has been put forth by the department. Therefore, prima facie it appears that the said products will fall under chapter heading 73 unless any such characteristic of the product suggests to the contrary. Therefore, it is important to establish the features of the product before classifying it under the appropriate chapter. Basically the issue needs to be verified from the factual matrix before dwelling into appropriate classification. Thus, we remand the matter back to the adjudicating authority to reconsider the issue afresh by taking into consideration the claims made by the appellant as regards the nature of the subject goods. The impugned order is set aside and appeal is allowed by way of remand to the Adjudicating Authority.
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