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2015 (11) TMI 1325 - AT - CustomsClassification of goods - Classification under Chapter Heading 8419 or 8443 - Exemption claim - Held that:- Commissioner (Appeals) went beyond the findings of the adjudicating authority and held that the exemption was applicable only to parts imported for initial installation/assembly or manufacture of machines when imported in complete form. We find that facts on record speak otherwise. The DGFT certificate endorses eligibility specifically to the parts imported. Even otherwise, there is no evidence forthcoming that the parts were not required for the initial setting up of the printing machine even if the parts were imported later. We also note that Notification No. 213/87 covered Headings 8419 as well as Heading 8443. However, this aspect has not been discussed by the authorities below. Nevertheless, without basing our decision on this fact, we have held above that the classification under Heading 8443 is more appropriate. - Decided in favour of assessee.
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