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Issues: Classification of components for use in Air Compressors
Classification of Components: The judgment revolves around the classification of components imported for use in Air Compressors, specifically focusing on spring and channels sets designed for each model of Air Compressor manufactured in India. These sets consist of a composite unit of channel with a spring, essential for the functioning of the compressor. The components do not have independent functions but must be used together in the compressor. The channel valve, comprising inlet and discharge valves, operates without mechanical linkages, opening and closing based on air pressure differences. Each channel with the arched leaf spring functions individually, controlled by the pressure across the valve. The classification issue was previously settled in favor of the appellant in earlier decisions, and no contrary decision has been presented. Decision and Rationale: After hearing both sides and considering the nature of the components, the Tribunal found that the components imported by the appellant are integral parts of the Air Compressor and are classified under 8414.90. The decision was influenced by the specific design and function of the spring and channels sets, which are custom-made for each Air Compressor model. The judgment relied on previous decisions in favor of the appellant regarding the classification of similar goods. Consequently, the appeals were allowed based on the classification under 8414.90. This comprehensive analysis of the judgment highlights the core issue of classifying components for Air Compressors, emphasizing the specific design and function of the imported parts. The decision was influenced by the unique characteristics of the components and supported by earlier rulings in favor of the appellant.
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