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2023 (7) TMI 1251 - AT - CustomsClassification of imported goods - U.J. Cross-parts - U.J. Cross Body - U.J. Cross Cup - U.J. Cross Needly Roller - U.J. Cross SNAP Ring - to be classified under heading 8483 60 90 of the Customs Tariff or not - HELD THAT:- It is observed that the usage of these goods is not in dispute in as much as these goods are for use solely or principally with the Transmission Shafts which may be used in Motor Vehicles. It is an admitted fact by the appellant- that universal joints or parts of universal joint and transmission parts fall under Tariff Entry No. 8483. The goods imported are Universal Joint parts to be used in Transmission Shafts. Transmission Shafts are further used in automobiles. Transmission shafts are classifiable under CTH 8483. In view of the Section Note 2, the parts which are goods included in any of the heading of chapter 84 are in all cases to be classified in their respective headings, except for the heading 8409, 8431, 8448, 8466, 8437, 8487. The goods in question are included in heading 8483 of Chapter 84. However, such classification of the parts in their respective headings is subject to Note 1 of this Section XVI, which excludes the "article of Section XVII." Therefore, it is further inevitable to examine the Notes of Section XVII - the parts and accessories of Section XVII don't apply to article of heading 8483 (clause (e) of Section Note 2). In view of the specific exclusion of 'articles of heading 8483' from the ambit of the Section XVII under which chapter 87 falls, the impugned goods will not fall under Chapter 87. The judgment of Tribunal Mumbai in the case of TELCO LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE [2006 (1) TMI 281 - CESTAT, MUMBAI] relied upon by the Commissioner (Appeals) is not applicable in as much as the goods, namely, Gear and Gear Box etc involved in the case were specifically covered under heading 8708. The impugned goods are rightly classifiable under heading 8483 60 90 of the Customs Tariff Act - appeal allowed.
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