2025 (7) TMI 1277 - SCH - Customs

Classification of imported goods - spare parts for injection moulding machine - classifiable under Customs Tariff Heading 84779000 or under heading 84771000 - allegations in the notice were that in terms of Notification 09/2016-(ADD) dated 15.03.2016 Horizonal Injection Moulding Machine imported from Chinese Taipei attract anti dumping duty at the rate of 27.98% of the landed value - it was held by CESTAT that The report of the Chartered Engineer does not indicate that the goods imported are in partly assembled condition or if they have any essential feature of the finished goods. In view of above Note (IV) of the Section XVI of HSN cannot be applied to the instant case. HELD THAT - There are no reason to interfere with the impugned order dated 29-07-2024 passed by the Customs Excise Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad. Appeal dismissed.

Summary

The Supreme Court, per Justices J. B. Pardiwala and R. Mahadevan, after condoning delay, declined to interfere with the impugned order dated 29-07-2024 of the Customs Excise Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad. The Civil Appeals were dismissed. The Court expressly "kept open" any question of law arising from the matter. Pending applications were disposed of.