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TMI Blog2024 (5) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... ey are also sold as Accordion springs only and not as leaf springs or helical springs. Therefore, they fall under the Customs six digit heading of 7320 90 Other . Under this, there are three eight digit Customs Tariff Items and since these do not fall under the categories of coil springs for railways (7320 90 10) or spring pins (7320 90 20), they fall under the residual category of CTI 7320 90 90. We, therefore, find in favour of the Revenue and against the appellant on the question of classification. Thus, the appeal is dismissed and the impugned order is upheld. X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of the notification no. 46/2011 was not available. 5. The appellant was asked to submit product catalogue, sample product and product literature along with its comments on the classification. The appellant produced the documents sought by the department but defended its classification under CTI 7320 10 11. The mandatory consultative letter dated 21.01.2019 was issued to the appellant but the issue could not be resolved through these consultations. Therefore, the SCN was issued which culminated in the impugned order. Submissions of the appellant 6. Learned counsels for the appellant made the following submissions: 1.1. The 'Accordion Springs' imported by the appellant merit classification as leaf springs under CTI 7320 10 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws: (a) The goods have been correctly classified as 'other' under the heading 'Springs and leaves for Springs of Iron and Steel' under CTI 7320 90 90. (b) The appellant deliberately mis-classified the goods under CTI 7320 10 11 which is meant for 'Leaf Springs and Leaves therefor for motor vehicles' when it is very clear and is undisputed that what were imported were 'Accordion Springs'. (c) The appeal may be dismissed and the impugned order may be upheld. Findings 8. We have considered the submissions on both sides and perused the records. 9. The appellant imported 'Accordion springs' which are to be used in clutch plates for automobiles and in dispute is their classification. The relevant part of the Customs Tariff is as follows ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l under the customs tariff sub-heading of 7320 90 'Others' and since they are not coil springs for railways, tramways or spring pins, they fall under the residual CTI 7320 90 90. 13. Accordion springs, as the name suggests, look like the bellows of an Accordion. They are made by bending a flat piece of metal at an angle in one direction and then in the opposite direction at regular intervals into a zig zag pattern. This gives it the elasticity. 14. Learned counsel for the appellant seeks to justify its classification of the Accordion Springs under CTI 7320 10 11 on several grounds. Firstly, he relies on WCO classification of tariff which according to the learned counsel, supports its case that accordion springs should be classified as lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 'Other' applies. If "Accordion Springs" are not covered as leaf-springs or helical springs, they must be covered under 'other'. The WCO notes do not discuss Accordion Springs at all let alone say that they fall under 'leaf springs'. 15. Learned counsel second submission is that it has been classifying them under CTI 7320 10 11 in the past and therefore, the department cannot change it now. This argument cannot be accepted. Every Bill of Entry is an assessment and is appealable by both sides or is subject to modification by the Revenue by issuing a notice under section 28. The larger bench of Supreme Court held in ITC Ltd. versus Commissioner [2019 (368) E.L.T. 216 (S.C.)] that all assessments including self-assessments are appealable. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s his opinion appealable. 17. Learned counsel fourth submission is that common parlance test must be applied to determine the nature of the goods. We agree. The goods, as is evident from the documents, are 'Accordion springs' and are sold as such. They are neither sold as helical springs nor sold as leaf springs. Since there is no separate category of 'accordion springs' in the tariff, they must be classified under the residual category of 'others'. 18. The last submission of the learned counsel is that the classification beneficial to the assessee should be adopted. However, we find what is beneficial to the assessee depends on the rates of duty under different headings and the exemption notifications which can change anytime. Classifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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