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TMI Blog2025 (2) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... the SLCM is dependent on the classification of the SLCM which falls under CETH 8474, as decided by the Central Excise Authorities and not under 8708 as stated by the customs department, the classification of the parts of the SLCM proposed by revenue in the present appeals / cross objections, fails.
A Coordinate Bench of this Tribunal in Sun Rise Traders v. Commissioner of Customs, Mundra [2022 (1) TMI 468 - CESTAT AHMEDABAD], held that it is a settled legal position that if the goods are not classifiable under the chapter heading proposed by the revenue thereafter even if the goods is classified under the chapter heading claimed by the assessee are correct or not, the case of the department will fail.
Conclusion - Classification of the parts of the SLCM is dependent on the classification of the SLCM which falls under CETH 8474, as decided by the Central Excise Authorities and not under 8708 as stated by the customs department. The classification of the goods as declared in the BoE's does not merit a change.
Appeal disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... cle classifiable under CTI 8705 40 00) The appeal wise details are as under; I. Appeal No. C/40510/2015 Order-in-Appeal No. 212/2014 dated 21.11.2014, classified Parts of SLCM falling under CTH 8705 4000 as against appellants claim for classification under CTH 8474 3000 & 8483 6090. Aggrieved by the said decision the importer is before us in appeal. II. Appeal No. C/42422/2016 Order-in-Original No. 50342/2016 dated 27.09.2016 passed by Commissioner of Customs, Chennai II, classified Parts of SLCM falling under CTH 8708 4000 as against appellants claim for classification under CTH 8481 8090 & 8483 6090. Aggrieved by the said decision the importer is before us in appeal. III. Appeal No. C/41217/2017 & C/41218/2017 In Order-In-Appeal No. 311 & 312 dt. 29.03.2017, the Ld. Commissioner rejected the views of the department that 'Mobile Concrete Mixers' are 'special transport motor vehicles' falling under CTH 8507 and its parts are classifiable under CTH 8708. He went on to uphold the classification of the goods as done by the importer in the BE's. Aggrieved by the said decision revenue is before us in appeal. Cross Objections No. C/CROSS/40612/2017 & C/CROSS/40613/2017 have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. BTI Ruling in IT-IT-2014-0242M-025100 for Fiori Group classifying SLCM under CTH 8474 f. Decision of Telangana VAT Appellate Tribunal in Appellant's own case T.A. No. 137/2016 dated 09.09.2016 classifying SLCM under CETH 8474 g. Advance Ruling in Order No. AAR/CE/10/20156 dated 26.02.2016 for M/s. Schwing Stetter (India) Pvt. Ltd. The Ld. Advocate stated that the SLCMs manufactured and sold by the importer were being cleared under Heading 8474 in the Central Excise regime and also under the GST regime. Thus, the parts which are used in the manufacture of such SLCM are classifiable under CTI 8474 9000 as parts of such machinery, by application of Note 2(b) to Section XVI. Further, since transmission parts are specifically covered under CTH 8483, the Appellant submits that these parts remain classified under CTH 8483 by application of Note 2(a) to Section XVI. In light of the submissions, the Ld. Advocate prayed that: A. Appeal No. C/40510/2015 filed by the Appellant be allowed; B. Appeal No. C/42422/2016 filed by the Appellant be allowed; C. Appeal No. C/41217/2017 & C/41218/2017 filed by the Department be dismissed; D. The Appellant be entitled to consequential reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ario had emerged for the same Product from HSN Explanatory Notes. It is in this context that the CMV Act come into play and Commissioner (Appeals) rightly added this perspective in his analysis. Fundamental to it is the fact that if a 'Mobile Concrete Mixer' is to be considered as a machine classifiable under CTH 84.74, there would be absolutely no requirement of homologation by ARAI and a registration under the CMV Act, for which the importer-appellant has not put forth any arguments. This factor, he felt, would be sufficient to merit the classification of the product under CTH 8705.4000. The Ld. AR prayed that classification of 'Mobile Concrete Mixers' be sustained as under CTH 87054000, and classification of parts/components thereof under CTH 87.08 except where specifically forbidden by Note 2 to Section XVII of the First Schedule to Import Tariff and recovery of consequential differential tax and interest be ordered. 3.3 In their rejoinder dated 03.01.2025, to the written submissions made by revenue, the importer stated that during the course of hearings before the Hon'ble Tribunal on 16.12.2024 and 03.01.2025, it was accepted by both parties that the classification of the par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and cleared under Heading 8474. 4.2) The importer in their written submissions has stated that decisions by various authorities regarding the classification of SLCM under CTH 8474 in their case have attained finality and have not been challenged by the Department. In such a situation we cannot allow the same revenue department to speak in two voices. Since the classification of the parts of the SLCM is dependent on the classification of the SLCM which falls under CETH 8474, as decided by the Central Excise Authorities and not under 8708 as stated by the customs department, the classification of the parts of the SLCM proposed by revenue in the present appeals / cross objections, fails. 4.3) A Coordinate Bench of this Tribunal in Sun Rise Traders v. Commissioner of Customs, Mundra -- 2022 (381) E.L.T. 393 (Tri. - Ahmd.), held that it is a settled legal position that if the goods are not classifiable under the chapter heading proposed by the revenue thereafter even if the goods is classified under the chapter heading claimed by the assessee are correct or not, the case of the department will fail. We concur with the same. 4.4) In Warner Hindustan Ltd. Vs Commissioner [1999 (113) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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