9911796707
TMI Blog2020 (7) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicles . Therefore, from the tariff entries it is clear that the seat for motor vehicles is specifically included under heading 9401 - Also, it is clear that vehicle seats is excluded by the provisions of notes (II) to Section XVII, therefore, clause (II) is not fulfilled. Consequently, the vehicle seats will not cover under heading 8708. In view of the unambiguous provisions for classification, there is no iota of doubt that vehicle seats will not fall under 8708 whereas, the same is correctly classifiable under 9401. Hence, part of seats which is undisputed in the present case is correctly classifiable under CETH 9401. It is undisputed that child parts used for making parts which are subsequently used in the complete assembly of vehicle seat and the vehicle seat has been classified under 9401, then how part of seat can be classified under 8708. If Revenue s contention is accepted then the tariff entry i.e. seats of a kind used for motor vehicles under 9401 2000 will become redundant. The captioned goods i.e. Child Parts imported by the appellant is correctly classifiable under CETH 9401 90 00 of Customs Tariff Act - appeal allowed - decided in favor of appellant. - Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Sona Automative India Limited vs. CC, New Customs House CA 50547 of 2019 (Order No. 51389/2019 dated 18.10.2019) (b) CCE vs. Uni Products India Limited CA 302-303 of 2009 Hon ble Supreme Court judgment dated 01.05.2020. (c) CCE, Shillong vs. Wood Craft Products Limited 1995 (3) SCC 454 (d) O.K. Play (India) Limited vs. CCE, Delhi 2005 (180) ELT 300 (SC) 3. On the other hand Shri Vinod Lukose, learned Superintendent (Authorised Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. He filed a detailed written submission and relied upon the following decisions:- (a) 2005 (180) ELT 300 (SC) - O.K. Play (India) Limited vs. CCE, Delhi- III, Gurgaon (b) 2007 (211) ELT 534 (SC) - Pragati Silicons Pvt. Limited vs. CCE, Delhi (c) 1991(51) ELT 173(SC) - Mehra Brothers vs. Joint Commercial Officer (d) 2019 (23) GSTL 441 (SC) CTO, Anti Evasion, Circle-III, Jaipur vs. Prasoon Enterprises (e) 2003 (152) ELT 3(SC) - GS Auto International Limited vs. CCE, Chandigarh (f) 1987(31) ELT 369(Bom) - PMP Auto Industries Limited vs. Union of India Others (g) 2015 (325) ELT 471 (SC) - Cast Metal Industries (P) Limited vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as parts and accessories of motor vehicles of heading 8701 to 8705 as assessed by the Customs. Before analyzing the entire legal authority on the classification, it is necessary to first understand the facts in the present case. The appellant have imported certain child parts which they have assembled in their plant at Gujarat. The assembled item is named as Round Recliner. Round Recliner is thereafter sold to the manufacturing facility of the appellant s sister concern M/s. Shiroki Technical India Pvt. Limited (hereinafter referred to as STIPL) in Haryana where said Round Recliner is used to make Recliner Assembly. M/s. STIPL Haryana sold the Recliner Assembly to the seat manufacturer namely M/s. Krishna Maruti Limited, Gurgaon. M/s. Krishna Maruti Limited after purchase of Recliner Assemblies fixed/ welded the same into the seat frame in the course of manufacture of complete seat of motor vehicles. The complete seat duly fitted with Recliner Assembly is supplied to Maruti Suzuki India Limited, Gurgaon. As per the affidavit given by the appellant and also on perusal of the invoices, it is seen that Round Recliner supplied by the appellant to their sister unit/ STIPL Haryana and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9401 40 00 - Seats other than garden seats or camping equipment, convertible into beds u 10% - - Seats of cane, osier, bamboo or similar materials: 9401 51 00 -- Of bamboo or rattan u 10% - 9401 59 00 -- Other u 10% - 9401 61 00 -- Upholstered u 10% - 9401 69 00 -- Other u 10% - -- Other seats, with metal frames u 10% - 9401 71 00 -- Upholstered u 10% - 9401 79 00 -- Other u 10% - 9401 80 00 -- Other seats ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd parts thereof kg. 10% - 8708 94 00 -- Steering wheels, steering columns and steering boxes; parts thereof kg. 10% - 8708 95 00 -- Safety airbags with inflater system; parts thereof kg. 10% - 8708 99 00 - Other kg. 10% - From the above rival tariff entries, it is seen that in CTH 8708 there is general entry of parts and accessories of motor vehicles but there is no specific entry for seat or its parts. Whereas in tariff item 9401, there is entry specifically for seat, wherein under tariff sub-heading 9401 20 00 entry describes Seats of a kind used for motor vehicles and in tariff item 9401 9000 is for Parts of various seats and the said seats includes seats of kind used in motor vehicles . Therefore, from the tariff entries it is clear that the seat for motor vehicles is specifically included under heading 9401. 7. Relevant notes of Section XVII which covers CETH 8708 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seats of heading 94.01. As per the notes relevant to Parts and Accessories, all the three conditions prescribed under clause (a), (b) and (c) should be complied with. We find that as per the clause (c), a part must not be more specifically included elsewhere in the nomenclature Part (III) Para C above. In paragraph C , at serial number (12) vehicle seats of heading 9401 is explicitly excluded from the Section XVII as vehicle seats is covered more specifically by other heading under 9401. This clearly establish that vehicle seats of 9401 being excluded from Section XVII will not fall under 8708. 8. The HSN explanatory notes in respect of tariff item 8708 are reproduced below:- This heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05, provided the parts and accessories fulfill both the following conditions : (i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; and (ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note). As per above notes, both the conditions prescribed under Clause (I) and (I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter 57 whereas in the present case, child parts were not used in the motor vehicle but were used in the manufacture of another parts i.e. Round Recliner which is an integral part of motor vehicle seats. Therefore, apex Court judgment is applicable in the facts of the present case. 10. As regards the reliance placed by the Revenue on various judgments, we find that in the case of Pragati Silicons Pvt. Limited (supra), it deals with name plates of motor vehicle of plastic. The Hon ble Supreme Court s findings based on the facts that there is no specific entry for name plate in Chapter 39 therefore, it was held that name plate would fall under heading 8708 whereas in the present case there is a specific entry for seats of motor vehicle under CETH 9401. Therefore, the judgment of Pragati Silicons Pvt. Limited is not applicable. In the case of GS Auto International Limited (supra), the goods involved was Nut and Bolts for motor vehicle. It was held by the Hon ble Supreme Court that Nut and Bolts for motor vehicle are not parts of general use as defined in Section XV and hence, would be classified under heading 8708. In the case of Cast Metal Industries Pvt. Limited (supra), the apex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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