Home Case Index All Cases Customs Customs + AT Customs - 2024 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 1142 - CESTAT AHMEDABADChallenged the rejection of classification - Goods imported for use as parts of motor vehicles - Commissioner relied on note 3 to section XVII to arrive at the distinguishing factor between the classification of the impugned goods in chapter 87 vis-a-vis chapter 84, 85 and chapter 72 onwards - HELD THAT:- Similar matters have been examined earlier in appellants own case as well as the case of Suzuki Motors Gujarat Pvt Ltd.[2022 (6) TMI 1089 - CESTAT AHMEDABAD]. It is noticed in the impugned order, that there were specific averment made by the appellants before Commissioner regarding satisfactions of all 3 conditions. The same has also been recorded in the impugned order however, the impugned order presumes that note 3 to Section XVII can override note 2 to section XVII. Note 3 only make the distinction in case of disputes in classification within chapter 86 to 88. It does not apply to the disputes involving classification in chapters other than chapter 86 to 88. Thus, if a item can be used in a car as well as in a railway loco motive than the classification has to be done with the heading for which it is used solely or principally. This note does not apply to chapter other than chapter 86 to 88. Thus, the impugned order is set aside and matter remanded to original adjudication authority for fresh adjudication in the light of the decision of tribunal in appellant’s own case as well as in the case of Suzuki Motors Gujarat Private Limited.[2022 (6) TMI 1089 - CESTAT AHMEDABAD]. Appeal is allowed by way of remand.
|