2021 (9) TMI 729 - SC - Customs

Classification of imported goods - Parts of seats of motor vehicle (parts of part) - whether classifiable under heading 8708 of CTH as parts and accessories motor vehicle, or are parts of motor vehicle seats and classifiable under 9401 9000? - HELD THAT - It was held in the case of SHIROKI AUTO COMPONENTS INDIA PVT LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE ST, AHMEDABAD 2020 (7) TMI 706 - CESTAT AHMEDABAD that the captioned goods i.e. Child Parts imported by the appellant is correctly classifiable under CETH 9401 90 00 of Customs Tariff Act. There are no reason to interfere with the said order - appeal dismissed.

Summary

The Supreme Court upheld the order of the Customs Excise and Service Tax Appellate Tribunal, West Zone Bench, Ahmedabad, in Custom Appeal No 10248 of 2020. The Civil Appeal was dismissed, and any pending applications were disposed of.