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2017 (10) TMI 1271 - AT - CustomsClassification of imported goods - parts/components/ accessories of various tools/dies - classified under chapter 82 or 84? - Appellant strongly argued that such summary classification of the goods imported under 13 bills of entry cannot be done - It has been claimed by the appellant that none of the goods imported are in the nature of parts of dies - Held that: - a significant portion of the imported goods are meant for captive consumption and not intended for manufacture of tools/ dies for M/s Honda. Goods falling in this category include items such as complete sets of dies checking fixtures, inspection jigs and various other such items. Such items are definitely required to be classified individually taking note of the nature of the goods imported and its individual classification. In respect of goods which have been imported for use in the design and manufacture of tools/ dies to be supplied to M/s Honda, we are of the view that these are required to be assessed as presented at the time of import. If such goods are identifiable as classifiable under any of the headings/ sub-headings of Customs Tariff Heading, they are to be classified therein. Only those goods which are specifically identifiable as parts of base metals which are not specifically covered separately under any of headings/ sub-headings, will be classified under 8207. The matter remanded to Adjudicating Authority for passing de novo order - appeal allowed by way of remand.
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