2017 (10) TMI 1662 - AT - Customs

Classification of imported goods - NCM filling valves - to be classified under CTH 8422 90 90 or under CTH 8481 80 90? - HELD THAT - It does not appeal to common sense to appreciate how the goods imported was not connected to the machinery manufactured by the appellant. When Revenue had no finding that appellant was a trader of the imported goods without that being used in the manufacture of goods falling under CTH 8422 30 00 there cannot be denial of classification of the goods under CTH 8422 90 90.

Summary

The appellant imported NCM filling valves under CTH 8422 90 90 but Revenue classified them under CTH 8481 80 90. The appellant argued that the valves were essential parts of machinery falling under CTH 8422 30 00. The Tribunal agreed, stating that the valves were connected to the machinery and should be classified under CTH 8422 90 90.