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2023 (9) TMI 1262 - AAR - CustomsClassification of goods intended to be imported - stepper motor for idle air control valve - classifiable under Tariff Item 8409 91 99, Tariff Item 8409 99 90, Tariff Item 850110 12 or Tariff Item 8481 90 90? - HELD THAT:- From the M.F. (D.R.) Instruction No. 1/2022-Cus., dated 5-1-2022, it is observed inter alia that the Hon’ble Supreme Court vide judgment in the case of Westinghouse Saxby Farmer Ltd. v. Commissioner of Central Excise, Kolkata [2021 (3) TMI 291 - SUPREME COURT] , held that the ‘relay’ are classifiable as parts of ‘railway signaling equipment’ under Heading 8608 of the Central Excise Tariff; in holding so, the Hon’ble Supreme Court has given precedence to the ‘sole or principal use’ test of Section Note 3 over the Note 2(f) of Section XVII which specifically excluded ‘electric equipment’ from being classified under Section XVII whether or not it is identifiable as being for the goods of that Section. Hon’ble Court in the case of A. Nagaraju Bros. v. State of A.P. [1994 (7) TMI 88 - SUPREME COURT] and Commissioner of Central Excise, Mumbai v. M/s. Fiat India (P.) Ltd. [2012 (8) TMI 791 - SUPREME COURT] and stated, ‘thus, the classification of various parts of Section XVII is to be decided taking into account all facts, details of individual cases, all the decisions on the subject, and arrive at the appropriate classification. The stepper motor (3800-B07F-0000) proposed to be imported by the applicant for use in manufacture of idle air control valve will be classifiable under sub-heading 8501 10 12 of the First Schedule to the Customs Tariff Act, 1975.
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