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2023 (5) TMI 618 - AT - CustomsClassification of imported goods - imported goods used as components in manufacture of motor vehicle - to be classified under the heading of 8708 as parts of the motor vehicle or not - HELD THAT:- The matter involving identical dispute in respect of same appellant had been decided by the Tribunal in SUZUKI MOROTS GUJARAT PRIVATE LIMITED VERSUS C.C. -AHMEDABAD [2022 (6) TMI 1089 - CESTAT AHMEDABAD] where it was held that lower authorities have not examined the legal aspects properly to come to conclusion for correct classification of the goods in question. Hence in our considered view the matter needs to be remitted back to the Commissioner (Appeals). Learned AR is relied on the two decision of Hon’ble Apex Court in OK. PLAY (INDIA) LTD. VERSUS COMMISSIONER OF C. EX., DELHI-III, GURGAON [2005 (2) TMI 114 - SUPREME COURT] and M/S CAST METAL INDUSTRIES (P) LTD. VERSUS COMMR. OF CENTRAL EXCISE-IV, KOLKATA [2015 (11) TMI 833 - SUPREME COURT]. The crux of both the decisions of Hon’ble Apex Court is that the functional utility, design shape and predominant use have to be taken into account while classifications of goods. The test of predominant use is incorporated in the set of test to be exercise before classification. In view of above, there are no conflict in the decision of Hon’ble Apex Court cited by the Learned AR and the decision of the Tribunal in the appellant’s own case. The matter remanded to the Commissioner (Appeals) to decide in identical manner as the earlier remand order - appeal allowed by way of remand.
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