2014 (5) TMI 1057 - AT - Customs

Classification of goods - Classification of product of aluminium tubes and pipes and Fan motors - Held that To bring the goods to the fold of CTH 8708 91 00 that should be established as parts and accessories of the motor vehicles of headings 8701 to 8705. The burden lies on Revenue to prove that the imported goods were sold. But nothing comes out from that angle on record and Revenue failed to discharge its burden of proof. So far as the aluminium tube is concerned, claim of the appellant is that the same shall fall under CTH 7608 10 00. That entry relates to the product of aluminium tubes and pipes . Therefore, appellant is correct on its claim of classification in so far as the aluminium square tube is concerned. It is explained by the appellant that the goods fulfils the characteristics of CTH 8501 10 19. That entry reads as the residual goods of the heading 8501 dealing with electric motors and generators. There is no whisper in the show cause notice that the fan motors were the accessories and parts of the motor vehicle under the heading 8701 to 8705. Without physical examination report suggesting that the fan motors belong to the family of motor vehicle parts and accessories, it is not possible at this stage to appreciate contention of Revenue that the said goods belong to CTH 8708 91 00 - Decided in favour of assessee.

Summary

Issues: Classification of imported goods under Customs Tariff Headings 8708 91 00, 7608 10 00, and 8501 10 19.

Classification under CTH 8708 91 00:
The judgment analyzed the classification of imported goods under CTH 8708 91 00, which pertains to "parts and accessories of motor vehicles." It was emphasized that for goods to fall under this classification, they must be established as parts and accessories of motor vehicles under specific headings. The burden of proof lies with the Revenue to demonstrate that the imported goods qualify under this category. However, the record lacked evidence supporting this, leading to the Revenue's failure to discharge its burden. As a result, the appellant's claim regarding the classification of goods under CTH 8708 91 00 was upheld.

Classification under CTH 7608 10 00:
Regarding the classification of aluminium square tubes, the appellant contended that they should be classified under CTH 7608 10 00, which covers the "product of aluminium tubes and pipes." The judgment acknowledged the appellant's argument and supported the classification of the aluminium square tubes under this specific category. The reasoning behind this decision was based on the description and nature of the goods, aligning with the criteria set forth under CTH 7608 10 00.

Classification under CTH 8501 10 19:
The judgment also addressed the classification of fan motors under CTH 8501 10 19, which deals with "electric motors and generators." The appellant argued that the characteristics of the goods corresponded to this classification. It was noted that the show cause notice did not provide evidence that the fan motors were accessories or parts of motor vehicles under specific headings. Without a physical examination report supporting the Revenue's claim, the judgment found the Revenue's argument lacking in establishing the classification of the fan motors under CTH 8708 91 00. Consequently, the claim of the Revenue was deemed unsuccessful, and the appellant's position on the classification of fan motors under CTH 8501 10 19 was upheld.

In conclusion, the appeal was allowed based on the analysis and findings related to the classification of the imported goods under Customs Tariff Headings 8708 91 00, 7608 10 00, and 8501 10 19. The judgment highlighted the importance of providing substantial evidence to support the classification of goods under specific tariff headings and emphasized the burden of proof on the Revenue in such cases.