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TMI Blog2024 (2) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... ecided whether the said product appeared to have represented any bicycle part for which, no evidence has been put forth by the department. Therefore, prima facie it appears that the said products will fall under chapter heading 73 unless any such characteristic of the product suggests to the contrary. Therefore, it is important to establish the features of the product before classifying it under the appropriate chapter. Basically the issue needs to be verified from the factual matrix before dwelling into appropriate classification. Thus, we remand the matter back to the adjudicating authority to reconsider the issue afresh by taking into consideration the claims made by the appellant as regards the nature of the subject goods. The im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndition of the goods at the time of import which is a material factor for the purposes of ascertaining the heading under which such goods shall be classified. He takes support of the judgment of the Hon ble Supreme Court in Dunlop India v. UOI 1983 ELT 1556 (SC) and GLAXO Laboratories Ltd. 1985 (21) ELT 72 in this regard. He further submits that the said goods are required to further undergo a complex process including reaming, threading, re-tapping, press cutting, brazing, cutter drain holes, vibratory finishing to name a few, in order for them being able to be sold in the market and the current state in which the goods persist do not allow the same to happen. He further submits that the lower authorities have not appreciated the submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities have not appreciated the nature and characteristics of the product in question before raising the issue of classification but have simply relied on the description made by the appellant in the bills of entry. As regards the submission made by the Appellant as to why they have classified their goods under chapter heading 73 it is submitted to be on the basis of the nature of the product whereby it being unfinished that it requires to undergo further processing to attain essential character of bicycle parts. 4.2 We observe that for the purposes of classifying subject goods under chapter heading 8714 it needs to fulfill the criteria of having essential characteristics of the finished product. We observe that in order to aid classi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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