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TMI Blog2025 (4) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... , the respondent filed appeals before Commissioner (Appeals). The Ld. Commissioner (Appeals) vide impugned orders has set aside the classification re-determined by the assessing officer and upheld the classification declared by the respondent in the said Bill of Entry. 1.2. Aggrieved against the impugned orders, Revenue has filed these appeals. 2. In the appeal, Revenue has raised the following grounds: (i) The Customs Tariff Item 70071100 covers 'Toughened (tempered) safety glass of size and shape suitable for incorporation in vehicles, aircraft, spacecraft, or vessels' However, the impugned goods was declared and described "Long Size Windshield Glass Set (including glass frame, support, frame, rubber)", are not just 'safety glass' covered under Customs Tariff Item 70071100. The impugned goods includes 'glass' covered under Chapter 70, 'Rubber' covered under Chapter 40, 'support & frame' covered under Chapter 73 and therefore appears to be a finished/semi-finished product (part of front panel) exclusively designed for e-rickshaw/e-tricycle, thus cannot be covered under any one of the aforesaid three Chapter Heading. Rather it has charact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra 7 of the said Order-in-Appeal it has been pointed out by the Appellate Authority that as per explanatory notes heading 8708 includes Parts of bodies and associated accessories, for example, floor boards, sides, front panels Thus the Appellate Authority himself acknowledges that the front panels of e-tricycle/e-rickshaw are classifiable under Customs Tariff Item 8708. The impugned item being part of front panel and not exclusively 'Toughened (tempered) safety glass' and therefore are classifiable under Customs Tariff Item 8708. The Learned Appellate Authority appear to rely more rhetoric than on facts & law and misses the actual issue in dispute, which is as to whether front panel of e-tricycle/e-rickshaw (the impugned goods) fitted with 'safety glass' is a part of vehicle classifiable under Customs Tariff Item 8708 or otherwise. (v) The Learned Appellate Authority appears to have erred in citing case-laws which are irrelevant, inappropriate and out of context in respect of the instant case-matter. (vi) The Learned Appellate Authority had failed to appreciate that Section 5(3) of the Customs Act, 1962 limits the power and jurisdiction of the Commissioner of Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such safety glasses of sizes and shapes suitable for incorporation in vehicles aircraft, spacecraft, or vessels. (iv) There was no ambiguity on classification of Wind Glasses as these were specifically covered under the Chapter 70 and CTH 8708 covering motor vehicle parts did not include it. How ever, the adjudicating authority classified the glass shields under CTH 8708 as parts of motor vehicles . The order was contrary to the law laid down by the Hon'ble Supreme Court. The Hon'ble Supreme Court has held that classification of the goods cannot be made on the basis of "end use". This view has been held in catena of cases such as Indian Aluminium Cables Limited versus Union of India, 201. ELT Page 3, Supreme Court, Collector of Central Excise 607 ELT page 30. (v) In the impugned order, the Ld. Commissioner (Appeal) has held that such windshield glasses have many uses and reliance was placed upon the judgement of the Tribunal in Chandra Luxmi Laminated Safety Glass Limited versus Commissioner New Delhi reported in 1995 (77) ELT 877. (vi) In the Finance Act 2021 two amendments were brought in Chapter 70 and Chapter 87. The effect of these amendments is that the followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles: * They must not be excluded by the provisions of the Notes to Section XVII 5.2. In the present case, we observe that the above said two conditions are not satisfied. As per the reading of descriptions as provided under Import Tariff, Section Notes to Chapter XVII and Explanatory Notes to HSN/CTH 8708, we find that the goods imported will have the essential characteristic of parts & accessories of motor vehicles only when the same are solely or principally used in the said vehicle. We find that the goods as imported by the respondent did not fulfil the description as provided in explanatory notes to CTH 8708 . Moreover, the assessing officer in his findings has not adduced any evidence that the goods imported by the respondent are the parts and accessories of motor vehicles. Thus, we observe that as per the Chapter Notes cited above, the goods imported by the respondent are excluded from the CTH 8708. 5.3. We observe that as per the Explanatory Notes to Chapter Heading 7007, "Toughened (tempered) Glass" are specifically covered under the CTH 7007. In vehicles, such winds ..... X X X X Extracts X X X X X X X X Extracts X X X X
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