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2013 (11) TMI 1015 - AT - CustomsClassification under CTH 7308 or 8503 - Whether the tower sections imported by the appellant for Wind Operated Electricity Generator should be classified under CTH 7308 or 8503 of the Customs Tariff Act, 1975 - Held that:- As per Rule 1 of General Rules of interpretation to the Customs Tariff Act, the classification of imported goods is required to be done as per the relevant Section notes and Chapter notes. Section Note 2(b) of Section XVI is the relevant Section note for deciding the parts solely or principally used in a particular kind of machine - Commissioner has considered the parts imported goods and held the imported goods to be towers for classification under Heading 7308 20 19. It is observed that 7308 will cover those towers which are not parts of any machine as per C.B.E. & C. Telex/Circular No. 924/2/97-Cus. (TU), dated 9-8-1997. This Circular has clearly opined in the conference of the Commissioners of the Customs on Tariff and Allied matters that WOEG tower parts constitute essential components of WOEG and that in the absence of tower parts imported for the manufacture of WOEG, WOEG cannot be said to be presented in an unassembled/disassembled condition. It was also clarified that these parts will be classifiable as components and will be liable to duty as applicable to the components - Prima facie case in favour of assessee - Stay granted.
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