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M/s Subros Ltd Versus CC, New Delhi

2018 (2) TMI 850 - CESTAT NEW DELHI

Classification of imported goods - Thermistor, Thermistor-sub assembly/ assembly - appellant claimed the classification under CTH-85334030, Thermistors - Revenue objected to the said classification holding that these ‘Thermisters’ are used in automobiles and are accordingly to be classified under Chapter heading 84159000 as parts of auto air conditioners. - Held that: - identical issue decided in appellant own case CC, Patparganj Versus M/s Subros Limited [2018 (1) TMI 1023 - CESTAT NEW DELH .....

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pondent ORDER Per: B. Ravichandran 1. The appellant is aggrieved by the order dated 17/07/2007 of Commissioner of Customs (Appeals), New Delhi. The dispute in the present appeal relates to correct classification of Thermistor, Thermistor-sub assembly/ assembly imported by the appellant. The appellant claimed the classification under CTH-85334030, Thermistors. The revenue objected to the said classification holding that these Thermisters are used in automobiles and are accordingly to be classifie .....

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sion of the Tribunal in the case of classification of resistors vide Final Order No. 58389/2017 dated 12/12/2017 in the appellants own case. The Tribunal in the said case relied on the decision of Hon ble Supreme Court in Delton Cables Ltd - 2005 (181) ELT 373 (SC). 4. The Ld. AR reiterated the findings of the lower Authorities. 5. We have heard both sides. The dispute in the present case relates to the correct classification of Thermistors sub-assemblies imported by the appellant. We note that .....

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examined the competing Tariff Entries and concluded that in view of specific entries under Chapter 85 the product should be classified under the said Chapter only. Reliance was placed on the decision of the Supreme Court in Delton Cables Ltd (supra). For ready reference relevant portion of the Tribunal s order is reproduced below:- 7. Reference to Section Note 2(a) and 2(b) has been made in the case. We note the Hon ble Supreme Court in CCE Vs. Delton Cables Ltd. - 2005 (181) ELT 373 (SC) held a .....

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a particular kind of machine, or with a number of machines of the same heading (including a machine of Heading No. 84.79 or Heading No. 85.43) are to be classified with the machines of that kind. However, parts which are equally suitable for use 5 Customs Appeal No. 50400 of 2017 principally with the goods of Heading Nos. 85.17 and 85.25 to 85.28 are to be classified in Heading 85.18. 4. It is clear from a reading of the two clauses to the Section Note that Clause-b would only apply once it was .....

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