2023 (12) TMI 689

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..... ion of the Tribunal in the appellant s own case. It is found that the test of predominant use is incorporated in the set of test to be exercise before classification. In view of above, follow the decision of Tribunal in the case of Suzuki Motor Gujarat Pvt. Ltd remand the matter to the Commissioner (Appeals) to decide in identical manner as the earlier remand order. Appeal allowed by way of remand. - HON'BLE MEMBER ( TECHNICAL ) , MR. RAJU And HON'BLE MEMBER ( JUDICIAL ) , MR. SOMESH ARORA Shri. Manish Jain ( Advocate ) for the Appellant Shri. Anand Kumar , Superintendent ( Authorized Representative ) for the Appellant ORDER RAJU This appeal has been filed by FORD INDIA PVT LTD against change of .....

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..... as assessed by the Customs. 4.1 We noticed that the HSN explanatory notes in respect of Tariff items 8708 provided as under: This heading covers parts and accessories of the motor vehicles of heading 87.01 to 87.05, provided the parts and accessories fulfil 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 Clauses (i) and (ii) need to be fulfilled for classifying parts and accessories of motor vehicle. 4.2 We also find that part (I .....

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..... horities 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). 05. We, therefore, set aside the impugned order and remand the matter for to the Commissioner (Appeals). The appeal is allowed by way of remand to the Commissioner (Appeals). 4.1 It is notice that the said decision relies on the Harmonized System of Nomenclature explanatory notes. It is notice that while the impugned order takes note of the said criteria laid down in explanatory note but there is no discussion on the said criteria. 4.2. Learned AR is relied on the two decision of Hon ble Apex Court. The cr .....

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