The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the Customs duty on the import of steel balls on the grounds of improper classification.
Sumit Arora, the appellant assessee engaged in the import of “Steel Balls” and the assessee appealed against the order passed by the adjudicating authority for the re-classification and the recovery of differential duty.
Naveen Bindal and Aman Garg, the counsels for the assessee contended that chapter heading 8482 9900 was a specific entry that covered Steel Balls whereas chapter heading 8714 was a general heading that covered parts and accessories of motor vehicles; because of Clause (a) of Rule 3 of General Rules for Interpretation, the specific entry should be preferred over a general entry.
Nikhil Kumar Singh, the counsel for the department relied on the decisions made by the lower authorities and contended that the classification of assessee was not as per the law and liable to be deleted.
The two-member bench comprising S S Garg (Judicial) and Anjani Kumar (Technical) quashed the customs duty while allowing the appeal filed by the assessee.
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