TMI Blog2017 (10) TMI 1271X X X X Extracts X X X X X X X X Extracts X X X X ..... e definitely required to be classified individually taking note of the nature of the goods imported and its individual classification. In respect of goods which have been imported for use in the design and manufacture of tools/ dies to be supplied to M/s Honda, we are of the view that these are required to be assessed as presented at the time of import. If such goods are identifiable as classifiable under any of the headings/ sub-headings of Customs Tariff Heading, they are to be classified therein. Only those goods which are specifically identifiable as parts of base metals which are not specifically covered separately under any of headings/ sub-headings, will be classified under 8207. The matter remanded to Adjudicating Authority fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. Aggrieved by the impugned order the preset appeal has been filed. 2. With this above background we heard Shri M.K. Gupta, Ld. Advocate for the appellant as well as Shri Govind Dixit, Ld. DR for the Revenue. 3. We heard both sides at length and perused the record. The main submissions made on behalf of the appellant are summarized below. i. All the goods covered by the 13 bills of entries have been summarily classified under Custom Tariff Heading 82073000/82075000. This is not justified as majority of them were electrical panels, pattern and moulds, jigs and fixtures tools, components of machines complete dies/ die sets and other goods. ii. The imported goods merit classification under individual Customs Tariff sub-headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after this date goods have been examined many times by customs. viii. Many goods, other than dies, dies sets have also been classified under interchangeable tools which are required to be reclassified and deleted from demand. 4. The Ld. DR justified the with impugned order. He argued that the imported goods have been used for manufacture of dies and jigs for supply to M/s Honda Siel Car Ltd. He further submitted that the department found that part imported goods to be supplied to M/s Honda as per the P.O tallies with the code numbers of parts of tools and dies declared in 13 bills of entry which confirms that the goods under import were parts specifically meant for use in design, and manufacture of tools/ dies to be supplied to M/s Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted were not meant for use in the P.O of M/s Honda Siel Cars Ltd. but for captive consumption in the appellant s factory. Many other imported goods are in the nature of finished dies/ jigs and other parts thereof. It has been claimed by the appellant that none of the goods imported are in the nature of parts of dies. 7. Note-2 to chapter 82 is reproduced below:- Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 84.66). However parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter. Heads, Blades and cutting plates for electric shavers an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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