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2018 (8) TMI 565 - AT - CustomsClassification of goods - Washing Machine Parts (Wash Motor) - Claim of the Revenue is that the same should be classified as parts of washing machine under Customs Tariff Head 84509010, whereas the appellant claimed the classification under Customs Tariff Head 85012000 - Held that:- The Ld. Commissioner (Appeals) has not given any finding particularly with reference to the nature of the goods and whether the said motor is covered under the description of the Tariff Entry provided under 85012000 - Unless and until the nature of the goods is ascertained it is not proper to decide whether the goods can be classified by taking recourse of either note 2(a), 2(b) or 2(c) of Section XVI of Customs Tariff Act. Therefore, the finding of the Commissioner (appeals), only with the reference to section note without asserting the nature of the goods, is not proper. Matter remanded to the Commissioner (Appeals) for first examine the nature of the goods, thereafter to decide whether the wash motor imported by the respondent is covered under description of motor under CTH 85012000, only thereafter it can be decided whether it falls under 85012000 or 84509010 - appeal allowed by way of remand.
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