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2023 (6) TMI 319 - AT - CustomsClassification of imported goods - Mitsubishi brand Air Conditioner-Outdoor units and Air Conditioner-Indoor units of more than two ton capacity - to be classified under CTH 84159000 as parts of Air-conditioners or not - applicability of FTA Notification No.46/2011 Sl.No.1103 (I) - power of DRI to issue SCN - HELD THAT:- The show cause notice is issued by D.R.I. The appellant has filed an affidavit stating that the issue whether the SCN issued by D.R.I is proper and valid is not contested by the appellant before this Tribunal and do not intend to contest the said issue in any other forum in regard to this appeal. The very same goods were imported by the appellant and the Tribunal in M/S. AV GLOBAL CORPORATION PVT. LTD., M/S. MITSUBISHI ELECTRIC ASIA PTE LIMITED, M/S. MITSUBISHI ELECTRIC INDIA PVT. LTD., SHRI MANORANJAN NAYAK, SHRI RAJEEV SHARMA, SHRI HIROAKI ASHIZAWA AND SHRI SHINJI YAMABE VERSUS ADDITIONAL DIRECTOR GENERAL (ADJUDICATION) , MUMBAI AND COMMISSIONER OF CUSTOMS, NHAVA SHEVA-I [2022 (5) TMI 1319 - CESTAT MUMBAI] has considered the issue as to the classification of the impugned goods and it was held that CMVRF, when imported and presented together in unassembled/ disassembled condition on a single Bill of Entry for supply against a unique project would be classified under heading 84151010 (pre-2013) and when presented separately as part against different bill of entries filed over a period of time shall be classified as parts under heading 84159000. Thus, the impugned goods are classifiable under CTH 84159000 as “Parts of Air-Conditioners”. The appellant is thus eligible for the benefit of Notification No.46/2011 Sl.No.1103 (I). The impugned order is set aside - Appeal allowed.
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