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2023 (10) TMI 363 - CESTAT AHMEDABADConcessional rate of duty - Transfer Door Color Strip - Transfer Rear Door Color Strip - goods used in motor vehicle namely Cars - classified under Customs Tariff Heading 39199090 or not. Benefit of concessional rate of duty under N/N. 57/2017-Cus dated 30.06.2017 as amended by N/N. 22/2018-Cus dated 02.02.2018 denied on the ground that the notification provides concessional rate of duty only to goods that are meant to be used with cellular phones and other electronic goods and whereas the impugned consignment was used in motor vehicle namely Cars. HELD THAT:- Serial No. 9 of Notification No. 57/2017-Cus dated 30.06.2017 is meant for all goods which are classified under Chapter sub-heading 39199090, except the items which are specifically excluded in serial No. 9 which are following parts or parts of cellular mobile namely:- (i) Heat Dissipation Sticker Battery Cover (ii) Sticker-Battery Slot (iii) Protective Film for main Lens (iv) Mylar for LCD FPC (v) Film-Front Flash. Thus, except the above mentioned items which are also classifiable under CTH 39199090 all other goods will attract concessional rate of basic customs duty as provided in the said notification. The denial of the benefit of notification by the lower authorities is without any logic and arbitrary in its application. The subject goods which are classifiable under Chapter sub heading 39199090 are entitled for the benefit of concessional rate of basic customs duty under Notification No. 57/2017-Cus dated 30.06.2017 and accordingly the impugned orders-in-appeal as well as orders-in-original are without any merit and therefore, set aside. Appeal allowed.
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