Home Case Index All Cases Customs Customs + AAR Customs - 2024 (2) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 310 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, MUMBAIClassification of imported goods - Turbochargers which are suitable for use only in Off-highway equipment i.e., for generators, earth moving equipment etc. - to be classified under Tariff Item 8414 80 30 of the Customs Tariff or not - eligibility for exemption benefit in terms of Sl. No. 448H of Notification No. 50/2017-Cus., dated 30-6-2017 as amended - HELD THAT:- The entry under Sr. No. 448H of exemption Notification No. 50/2017, dated 30-6-2017 as amended says that goods of CTH 8414 80 (except 8414 80 11) are eligible for exemption benefit under Sr. No. 448H provided they shall not be suitable for use in motor vehicles falling under Heading 8702 or 8704; motor cars falling under Heading 8703 or motor cycles falling under Heading 8711. The ‘Off-Highway equipment’ is a broad term that is used to explain the machinery which spends most of its time off-road. The type of equipment can range from large trucks used in mining to small agricultural machines, and everything in between. Thus from the plain reading of above CTH 8418 of the tariff and Sr. No. 448H of the said notification it is evident that there is neither any mention of On-highway or Off-highway goods nor there is any such distinction of turbochargers classified under CTH 8414 80 30 in aforesaid categories as per its use. Therefore, as per the tariff, it is evident that the turbochargers, whether for On-highway or Off-highway use, are classifiable under CTH 8414 80 30. It is difficult to distinguish the turbochargers based on its use in On-highway or Off-highway vehicles category and it is required to examine if the use of the turbocharger specifically falls in any of the motor vehicles with Headings 8702, 8704, 8703 and 8711 to deny or provide the benefit of the notification. The imported turbochargers cannot be linked to use in On-highway or Off-highway category of the vehicles to get the benefit of the Sr. No. 448H of Notification No. 50/2017, dated 30-6-2017, as amended. As per the said notification, the turbochargers will get benefit of the notification only in case where they are suitable for use in goods other than motor vehicles/cars/cycles falling under Headings 8702, 8703, 8704 and 8711 - Application disposed off.
|