Home Case Index All Cases Customs Customs + AT Customs - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 141 - AT - CustomsClassification of imported goods - DC Motor which is performing dual function i.e. of DC Motor and of rear wheel - main principal and dominant function of the imported goods - Whether the DC motor imported classifiable under tariff item 8501 3119 as claimed by appellant or under tariff item 8714 1090, as held by Revenue? - Whether appellant entitled for benefit of N/N. 21/2012-Cus (Serial No. 7), N/N. 06/2006-CE (Serial No. 35A) or N/N. 12/2012-CE (Serial No. 274, 296)? Held that:- The main principal and dominant function of the imported goods shall be classifiable as per essential character of the said goods - As the impugned goods, having the essential character of motor, the same has the principal function of electric motor as rotor is fixed on the electric motor. It become rear wheel only after mounting the tyre and without tyre, it cannot perform as part of e-bike. In that circumstances, the main dominant and principal function of the impugned goods is electric motor. Therefore, the same merits classification in tariff item 8501 3119 as classified by the appellant. Benefit of N/N. 21/2012-Cus (Serial No. 7), N/N. 06/2006-CE (Serial No. 35A) and N/N. 12/2012-CE (Serial No. 274, 296) - Held that:- As per the description of excisable goods, DC Motor is covered under the said notifications and exempted from payment of duty on following the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. Admittedly, the appellant has complied with the conditions and goods were allowed to be cleared by giving benefit of the said notifications - benefit of notifications allowed. Appeal allowed - decided in favor of appellant.
|