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2023 (11) TMI 840 - CESTAT AHMEDABADChange of classification of the goods imported by the appellant - Import of various items which are undisputedly used in manufacture of motor vehicles - to be classified under various chapters like 73, 83, 84, 85 and 96, or classified under the heading 8708? - HELD THAT:- Tribunal in the case of SUZUKI MOROTS GUJARAT PRIVATE LIMITED VERSUS C.C. -AHMEDABAD [2022 (6) TMI 1089 - CESTAT AHMEDABAD] has held that The 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). It is noticed that the said order takes note of the HSN Explanatory notes part (III) which lays down the criteria for classification of parts and accessories. A perusal of the impugned order shows that the impugned order does not take notice of this explanatory note. The criteria laid down by the impugned order does not correspond to the criteria laid down in the HSN Explanatory note. The matter is remanded to the Adjudicating Authority for fresh adjudication - appeal allowed by way of remand.
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