9911796707
TMI Blog2017 (7) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... assifiable under chapter heading 8409.00 or under 8511.00 as Electrical Item? - Held that: - when the above product as a part if suitable for use solely and principally with a particular kind of machine, are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate, in terms of Section Note 2 (b) under Section XVI of the sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y department to classify the same under 8511.00 as Electrical Item rather than as a part of the automobile. The assessee accordingly classified the item under 8511.00 under protest. In adjudication, original authority vide order dt. 27.08.1998 vacated the protest of the assessee and held that the impugned item is correctly classified under Chapter Heading 8511. In appeal, the Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er submits that even if components intended for manufacture of starter motor are imported and cleared by Customs under Chapter 8409, however, when such components are assembled distinct goods emerge classifiable under a different heading. 3. None appeared for the respondent. 4. On going through the facts of the matter, we take note of the respondent's plea before the Commissioner (Appeals) recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8408.00 have to be necessarily classified under sub-heading 8409.00 of the schedule to the Tariff Act". We find considerable merit in this argument which assessee had put forth and only consequent to which the matter was decided by Commissioner (Appeals) in their favour. Thus, we are not able to find any infirmity with the impugned order for which reason, the appeal is dismissed. (Operative ..... X X X X Extracts X X X X X X X X Extracts X X X X
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