2026-VIL-552-CESTAT-CHE-CU
  1. Home
  2. 2026-VIL-552-CESTAT-CHE-CU

CUSTOMS CESTAT Cases

Customs - Classification of imported goods as "Bearing-of bore diameter exceeding 100mm" under CTH 84822090 or as "Parts and accessories of motor vehicles" under CTH 87087000 - Appellant imported goods described as "HA RR GEN 1 ASSY (BRG ASSY)", "MC FRT BRG ASSY" and "RD ASSY(BRG ASSY)" and self-assessed the classification under CTH 84822090 as "Bearing-of bore diameter exceeding 100mm" - Department proposed to reclassify the goods under CTH 87087000 as "Parts and accessories of motor vehicles" and demanded the short collected duty along with interest and penalties - Whether the imported goods are classifiable under CTH 84822090 as "Bearing-of bore diameter exceeding 100mm" or under CTH 87087000 as "Parts and accessories of motor vehicles" – HELD - The impugned goods are used solely as parts of motor vehicles. The Supreme Court in G.S. Auto International Ltd. and M/s. Cast Metal Industries (P) Ltd. cases has held that for determining the classification of parts or accessories which are suitable for use solely or primarily with articles of Chapter Heading 87.08 pertaining to parts and accessories of motor vehicles, the relevant test is whether the goods are suitable for use solely or primarily with articles of Chapter Headings 87.01 to 87.05. Since the impugned goods are used solely as parts of motor vehicles, they are appropriately classifiable under CTH 87087000 - The imported goods are appropriately classifiable under CTH 87087000 as "Parts and accessories of motor vehicles". However, the penalties imposed on the appellant is set aside on the ground that the issue involved interpretation in classifying the goods and therefore, the question of imposing penalties would not arise - the substantive issue of classification is decided in favour of Revenue and against the Appellant. The issue of imposition of penalties is decided in favour of the Appellant and against Revenue - The appeal is partly allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

Changes in GST, IT & Cuss w.e.f. 1 Apr
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?