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TMI Blog2022 (6) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... s which are very important for deciding the classification of goods, satisfy / comply in respect of the disputed goods. The Commissioner (Appeals) findings are silent on this vital aspect of the relevant provisions - It is also found that Learned Commissioner (Appeals) in impugned order not given his finding related to classification of goods individually item wise. Whereas Appellant produced the list of 14 items imported vide above Bills of Entry. The lower authorities have not examined the legal aspects properly to come to conclusion for correct classification of the goods in question. Hence in our considered view the matter needs to be remitted back to the Commissioner (Appeals) - Appeal allowed by way of remand. - Customs Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7318/ 10% 3. 2150747 21.02.2019 Bolt, Nut, Screw, Rivet etc 7318 / 10% The assessing officer had noticed that the goods were not declared under CTH 8708 even though the goods were meant for use in Motor Vehicles -Car i.e. Components of Motors Vehicles and hence contended it merit classification under CTH 8708. The issue of classification was adjudicated by the Assistant Commissioner vide Speaking Order No. 01/A.C./Suzuki/ICD-SND/2018-19 dtd. 14.03.2019 and held that the above items are correctly and appropriately classifiable under CTH 8708. Aggrieved by the order of Assistant Commissioner, appellants filed the appeal before Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2.2 He also submits that HSN Explanatory Notes to Section Note 2 to Section XVII expressly states that nails, bolts, nuts washers, cotters and cotter -pins, springs (including leaf spring for vehicles) (such goods of base metals fall in chapter 73 to 76 and 78 to 81, and similar goods of plastics fall in Chapter 39) will not be identifiable as articles of this Section. Thus, even if the parts are for specific purpose but falls within the scope of the parts of general use, it will be classifiable under respective heading and not under Heading 8708. 2.3 He further submits that as per Part (III) of HSN Explanatory Notes to Section XVII, goods may be classified as parts and accessories under this Section, which cover Chapter 87 of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the speed, second it reads the required speed and third it adjusts the speed of the vehicle. Thus, it is evident that Controller Assy consist a measuring and controlling device that can also perform start and stop function. Thus the goods in question are correctly classifiable under Heading 9032 of the Customs Tariff. He placed reliance on the following judgments:- CC, DELHI VS. UNI PRODUCTS INDIA LTD. [2020(5) TMI 63] SHIROKI AUTO COMPONENTS INDIA PVT. LTD. VS. CCE [2020 (7) TMI 706-CESTAT] SUNDARAM FASTENERS LTD. VS. COMMISSIONER [2007 (213) ELT 215 ] MERCEDES BENZ INDIA PVT. LTD. VS. CC [2008 (364) ELT 226] O.K. PLAY (INDIA) LTD. VS. COMMISSIONER [2005 (180) ELT 300 (SC) COLLECTOR VS. WOOD CRAFT PRODUCTS LTD. [19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HSN and is not in accordance with the principle that specific heading has to be preferred over the General heading. The said Judgment is not applicable in the present case as Nuts, Bolts, etc imported by the Appellant are in common parlance considered as Nuts, Bolts etc and not as parts of Motor Vehicle. 03. Arguing for the Revenue, Learned Authorized Representative Shri T. G. Rathod supported the impugned order and submits that goods imported are unquestionably parts accessories and are to be solely used with automobiles. Appellant importer had themselves declared the imported goods as components of Suzuki Vehicles‟. Therefore, impugned goods are correctly classifiable under chapter heading 8708 as parts and accessories of Moto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned 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 Clauses (i) and (ii) need to be fulfilled for classifying parts and accessories of motor vehicle. 4.2 We also find that part (III) PARTS AND ACCESSORIES of the HSN Explanatory Notes to Section XVII, provides as under : It should, however be noted that these heading apply only to those parts or accessories which comply with all three of the following conditions: (a) They must not be excluded by the terms of Note 2 to this Section (see paragraph (A) below) and (b) They must be suitable for use solely or principa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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