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2023 (10) TMI 363 - AT - CustomsConcessional rate of duty - Transfer Door Color Strip - Transfer Rear Door Color Strip - goods used in motor vehicle namely Cars - classified under Customs Tariff Heading 39199090 or not. Benefit of concessional rate of duty under N/N. 57/2017-Cus dated 30.06.2017 as amended by N/N. 22/2018-Cus dated 02.02.2018 denied on the ground that the notification provides concessional rate of duty only to goods that are meant to be used with cellular phones and other electronic goods and whereas the impugned consignment was used in motor vehicle namely Cars. HELD THAT - Serial No. 9 of Notification No. 57/2017-Cus dated 30.06.2017 is meant for all goods which are classified under Chapter sub-heading 39199090, except the items which are specifically excluded in serial No. 9 which are following parts or parts of cellular mobile namely - (i) Heat Dissipation Sticker Battery Cover (ii) Sticker-Battery Slot (iii) Protective Film for main Lens (iv) Mylar for LCD FPC (v) Film-Front Flash. Thus, except the above mentioned items which are also classifiable under CTH 39199090 all other goods will attract concessional rate of basic customs duty as provided in the said notification. The denial of the benefit of notification by the lower authorities is without any logic and arbitrary in its application. The subject goods which are classifiable under Chapter sub heading 39199090 are entitled for the benefit of concessional rate of basic customs duty under Notification No. 57/2017-Cus dated 30.06.2017 and accordingly the impugned orders-in-appeal as well as orders-in-original are without any merit and therefore, set aside. Appeal allowed.
Issues involved:
The judgment involves the classification of imported goods under Customs Tariff Heading 39199090 and the eligibility for a concessional rate of duty under Notification No. 57/2017-Cus. Classification of Goods: The appellants imported goods classified under CTH 39199090 and claimed a concessional rate of duty under Notification No. 57/2017-Cus. The dispute arose as the goods were used in motor vehicles, not cellular phones or electronic goods. The lower authorities denied the benefit based on this distinction. Interpretation of Notification: The Tribunal examined whether the goods fell under the scope of Notification No. 57/2017-Cus, which provides a concessional rate of duty for goods classified under Chapter sub-heading 39199090, excluding specific parts for cellular mobile phones. The Tribunal found that, except for the excluded parts, all goods under this classification are eligible for the concessional rate of duty. Decision and Rationale: The Tribunal held that the denial of the benefit by the lower authorities was illogical and arbitrary. They concluded that goods classified under Chapter sub-heading 39199090 are entitled to the concessional rate of basic customs duty under the notification. Therefore, the impugned orders were set aside, and the appeals were allowed.
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