The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad grants interim relief to Suzuki Motors on the ground of classification of parts and accessories of motor vehicles under the Customs Tariff Act.
The Appellant, Suzuki Motors Gujarat Private Limited has imported Controller Assembly, Bolt, Nut, Screw, Rivet, etc, and filed Bills of Entry declaring the goods as “Components for Suzuki Vehicles‟ classifying under respective CTH and attracting customs duty. The Assessing Officer had noticed that the goods were not declared under CTH 8708 even though the goods were meant for use in Motor Vehicles -Car i.e., Components of Motors Vehicles and hence contended it merit classification under CTH 8708.
The issue of classification was adjudicated by the Assistant Commissioner vide Speaking Order and held that the above items are correctly and appropriately classifiable under CTH 8708. Aggrieved by the order of the Assistant Commissioner, appellants filed the appeal before Commissioner (Appeals). The learned Commissioner (Appeals) upheld the order of the Assistant Commissioner and dismissed the appeal filed by the Appellant. Aggrieved, the appellant has filed this appeal before the CESTAT.
Ramesh Nair, Judicial Member, and Raju, Technical Member observed that “The issue to be decided is whether the Controlled Assembly CVT imported by the appellant is classifiable under CTH 9032 and other items imported are classifiable under CTH 7318 as declared by the appellant or under CTH 8708 as parts and accessories of motor vehicles of heading 8701 to 8705 as assessed by the Customs. In view of the provisions, it is clear that for the classification of goods under chapter heading 8708 i.e., parts and accessories of Motor Vehicles above conditions require to be satisfied.
In view of our above observation, we find that the lower authorities have not examined the legal aspects properly to come to conclusion for the correct classification of the goods in question. Hence in our considered view, the matter needs to be remitted back to the Commissioner (Appeals).”
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