2019 (1) TMI 1753 - SCH - Customs

Classification of imported goods - DC Motor which is performing dual function i.e. of DC Motor and of rear wheel - main principal and dominant function of the imported goods - Whether the DC motor imported classifiable under tariff item 8501 3119 as claimed by appellant or under tariff item 8714 1090 as held by Revenue? - it was held by CESTAT that the main dominant and principal function of the impugned goods is electric motor. Therefore the same merits classification in tariff item 8501 3119 as classified by the appellant. There are no reason to interfere with the impugned order - appeal dismissed - decided against appellant.