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2023 (12) TMI 689 - CESTAT AHMEDABADClassification of imported goods - classifiable as part of vehicles or otherwise or not - HELD THAT:- In the case of SUZUKI MOTOR GUJARAT PVT LTD VERSUS C.C. -AHMEDABAD [2023 (5) TMI 618 - CESTAT AHMEDABAD] the Tribunal has observed The test of predominant use is incorporated in the set of test to be exercise before classification. In view of above, there are no conflict in the decision of Hon’ble Apex Court cited by the Learned AR and the decision of the Tribunal in the appellant’s own case. It is found that the test of predominant use is incorporated in the set of test to be exercise before classification. In view of above, follow the decision of Tribunal in the case of Suzuki Motor Gujarat Pvt. Ltd remand the matter to the Commissioner (Appeals) to decide in identical manner as the earlier remand order. Appeal allowed by way of remand.
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