2026-VIL-103-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Import of goods – Rejection of declared classification – Demand of differential duty – Appellant had imported goods by classifying them as parts of Lifts/Escalators under CTH 8431 – Pursuant to an audit conducted, Department issued show cause notice proposing rejection of classification adopted by Appellant, reclassification under respective headings and demand of differential duty by invoking extended period of limitation – Adjudicating Authority confirmed proposals made in show cause notice – Whether Adjudicating Authority is justified in rejection of classification of imported goods as adopted by Appellant, its consequent reclassification and demand of differential duty – HELD – When Revenue challenges the classification made by assessee, onus is on Revenue to establish that item in question falls in taxing category as claimed by them. There is no evidence placed on record which is being relied upon by Adjudicating Authority to establish that goods in question fall under tariff item as has been redetermined. As per Rule 1 of General Rules for Interpretation of Schedule itself in terms of heading 8431, imported goods except door locks are entitled to classification as claimed by Appellant. When it comes to classification of door locks, Explanatory notes to Heading 8431 clearly excludes door locks for passenger and goods lifts from classification under CTH 8431. Since no malafide can be attributed to Appellant, invocation of extended period is untenable. Impugned order to extent of reclassification of door locks and consequent demand of differential duty only for normal period is held to be tenable and is therefore upheld to this limited extent. Rest of impugned order in so far as it confirms demand on remaining imported goods does not stand to scrutiny and is therefore quashed and set aside to that extent – Appeal disposed of
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