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2020 (7) TMI 706 - AT - CustomsClassification of imported goods - Parts of seats of motor vehicle (parts of part) - import of child parts from Japan which are then assembled to manufacture Round Recliner Assembly in India and then said Round Recliner Assembly is dispatched to factory at Haryana where the recliner welding assembly is completed and thereafter it is sent to Maruti factory where it is welded and fixed on the seat of motor vehicles - whether classifiable under heading 8708 of CTH as parts and accessories motor vehicle, or are parts of motor vehicle seats and classifiable under 9401 9000? HELD THAT:- It is seen that in CTH 8708 there is general entry of parts and accessories of motor vehicles but there is no specific entry for seat or its parts. Whereas in tariff item 9401, there is entry specifically for seat, wherein under tariff sub-heading 9401 20 00 entry describes “Seats of a kind used for motor vehicles” and in tariff item 9401 9000 is for Parts of various seats and the said seats includes ‘seats of kind used in motor vehicles’. Therefore, from the tariff entries it is clear that the seat for motor vehicles is specifically included under heading 9401 - Also, it is clear that vehicle seats is excluded by the provisions of notes (II) to Section XVII, therefore, clause (II) is not fulfilled. Consequently, the vehicle seats will not cover under heading 8708. In view of the unambiguous provisions for classification, there is no iota of doubt that vehicle seats will not fall under 8708 whereas, the same is correctly classifiable under 9401. Hence, part of seats which is undisputed in the present case is correctly classifiable under CETH 9401. It is undisputed that child parts used for making parts which are subsequently used in the complete assembly of vehicle seat and the vehicle seat has been classified under 9401, then how part of seat can be classified under 8708. If Revenue’s contention is accepted then the tariff entry i.e. seats of a kind used for motor vehicles under 9401 2000 will become redundant. The captioned goods i.e. Child Parts imported by the appellant is correctly classifiable under CETH 9401 90 00 of Customs Tariff Act - appeal allowed - decided in favor of appellant.
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