9911796707
TMI Blog2023 (11) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... 'BLE MEMBER (TECHNICAL), MR. RAJU Shri Manish Jain, Advocate for the Appellant Shri Sanjay Kumar, Superintendent (Authorized representative) for the Respondent ORDER RAJU These appeals have been filed by M/s. Ford India Pvt Ltd against change of classification of the goods imported by the appellant. 2. Learned Counsel for the appellant pointed out that they have imported various items wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pond to the criteria laid down by the Tribunal in the aforesaid decision. It is noticed that the impugned order does not take note of the HSN explanatory note in Section XVII relating to parts and accessories. In view of above, the learned Counsel sought remand of the matter back to the Adjudicating Authority for consideration in the light of the aforesaid decision of the Tribunal laying down cri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the parts and accessories fulfil both the following conditions: (i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; and (ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note)." As per above notes, both the conditions prescribed under Clauses (i) and (ii) need ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accessories of Motor Vehicles above conditions require to be satisfied. 4.3 The Commissioner (Appeals) while deciding the classification of the disputed goods, in question, under heading 8708, has not given any finding as to whether all the above conditions which are very important for deciding the classification of goods, satisfy / comply in respect of the disputed goods. The Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is noticed that the said order takes note of the HSN Explanatory notes part (III) which lays down the criteria for classification of parts and accessories. A perusal of the impugned order shows that the impugned order does not take notice of this explanatory note. The criteria laid down by the impugned order does not correspond to the criteria laid down in the HSN Explanatory note. 5. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
