2026-VIL-209-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Classification - Essential character vs physical appearance - Classification of ‘Arm and Blade Assembly’ - The appellant imported "Arm and Blade Assembly for Windscreen Wipers" which was classified by the authorities under Customs Tariff Heading (CTH) 85124000 as complete windscreen wipers - Appellant contended that the goods were merely a component of a complete windscreen wiper assembly and should be classified under CTH 85129000 as parts of windscreen wipers - Whether the imported Arm and Blade Assembly is classifiable as a complete windscreen wiper under CTH 85124000, or as parts thereof under CTH 85129000 – HELD - The imported goods consist only of Arm and Blade Assembly, without the wiper motor assembly, which is the principal driving mechanism of a windscreen wiper. As per the HSN Explanatory Notes, windscreen wipers are described as motor-driven devices, and in the absence of a motor, the imported goods cannot be regarded as complete windscreen wipers. The Heading 85129000 specifically covers “Parts of the articles of heading 8512”, thus, the subject goods clearly fall within this description - The application of Rule 2(a) of GIR presupposes that the imported article, as presented, possesses the essential character of the complete article. However, the essential character must be assessed with reference to functionality, and not merely physical appearance. In the present case, without the motor and related mechanism, the Arm and Blade assembly cannot perform the essential function of a wiper – Further, the appellant's subsequent classification of identical goods under CTH 85129000 was accepted by the Department without objection. The impugned goods are correctly classifiable under CTH 85129000 as parts of windscreen wipers - The classification of the goods under CTH 85129000 as declared by the appellant is upheld. The penalty imposed is also set aside - The appeal is allowed
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