2019 (1) TMI 1715 - AT - Customs

Classification of imported car - Chrysler 300C Sedan RHD car, 3000cc Diesel Operated with seating capacity of 12 persons including driver - classification based on seating capacity of the car - whether classifiable under CTH 87032299 or under CTH 87029099? - HELD THAT - The fact is not under dispute that the said car was registered with the Transport Authority in Madhya Pradesh State, certifying seating capacity of the same as 11 1 persons. Though, the car in question was originally manufactured with 5 seater capacity, it was converted before sale to the respondent to have 12 seater capacity and not put to use before conversion. The fundamental principal of assessment of imported goods is that same should be assessed in the form, it is presented for assessment after importation - Since, at the time of import, the car was having capacity to carry 12 persons including driver, which has also been accepted by the examining officer by the department, the car should appropriately be classifiable under CTH 8702 as claimed by the respondent. Appeal dismissed - decided against Revenue.

Summary

Issues: Classification of imported car under CTH 87032299 or CTH 87029099.

Classification Issue:
The case involved the classification of an imported car under CTH 87032299 or CTH 87029099. The respondent imported a Chrysler 300C Sedan RHD car with a seating capacity of 12 persons, including the driver, and claimed classification under CTH 87029099. The car had been modified by the supplier to increase the seating capacity from the original 5-seater version. The Commissioner of Customs classified the car under CTH 87021019, but the Tribunal disagreed. The Tribunal held that since the car was imported with a seating capacity of 12 persons, it should be classified under CTH 8702 as claimed by the respondent. The Tribunal noted that the car was registered with the Transport Authority as a 12-seater, even though it was originally manufactured as a 5-seater. The Tribunal emphasized that imported goods should be assessed in the form they are presented for assessment after importation. The adjudication order passed by the Commissioner of Customs was found to be appropriate, and the appeal by the Revenue was dismissed.

Conclusion:
The Tribunal concluded that the imported car should be classified under CTH 8702 as claimed by the respondent, based on the seating capacity of 12 persons, including the driver. The decision was supported by the principle that goods should be assessed in the form they are presented for assessment after importation. The Tribunal found no merit in the appeal filed by the Revenue and dismissed it accordingly.