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2024 (5) TMI 21 - CESTAT NEW DELHIClassification - Import of ‘Accordion springs’ - Demand duty - Interest - Penalty - benefit of exemption Notification - Whether the ‘Accordion springs’ imported by the appellant are ‘leaf springs’ classifiable under Customs Tariff Item [CTI] 7320 10 11 as claimed by the appellant or as ‘other springs under CTI 7320 90 90 - HELD THAT:- We find that ‘Accordion Springs’ imported by the appellant are neither helical springs nor leaf springs and are a category of springs in themselves. They are also sold as ‘Accordion springs’ only and not as leaf springs or helical springs. Therefore, they fall under the Customs six digit heading of 7320 90 ‘Other’. Under this, there are three eight digit Customs Tariff Items and since these do not fall under the categories of coil springs for railways (7320 90 10) or spring pins (7320 90 20), they fall under the residual category of CTI 7320 90 90. We, therefore, find in favour of the Revenue and against the appellant on the question of classification. Thus, the appeal is dismissed and the impugned order is upheld.
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