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2014 (5) TMI 1057 - CESTAT NEW DELHIClassification of goods - Classification of product of aluminium tubes and pipes and Fan motors - Held that: To bring the goods to the fold of CTH 8708 91 00 that should be established as parts and accessories of the motor vehicles of headings 8701 to 8705. The burden lies on Revenue to prove that the imported goods were sold. But nothing comes out from that angle on record and Revenue failed to discharge its burden of proof. So far as the aluminium tube is concerned, claim of the appellant is that the same shall fall under CTH 7608 10 00. That entry relates to the “product of aluminium tubes and pipes”. Therefore, appellant is correct on its claim of classification in so far as the aluminium square tube is concerned. It is explained by the appellant that the goods fulfils the characteristics of CTH 8501 10 19. That entry reads as the residual goods of the heading 8501 dealing with electric motors and generators. There is no whisper in the show cause notice that the fan motors were the accessories and parts of the motor vehicle under the heading 8701 to 8705. Without physical examination report suggesting that the fan motors belong to the family of motor vehicle parts and accessories, it is not possible at this stage to appreciate contention of Revenue that the said goods belong to CTH 8708 91 00 - Decided in favour of assessee.
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