2026-VIL-882-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Classification of Molybdenum Curved Mirrors and Shields – Respondent-importer declared curved molybdenum mirrors and shields used in automobile lights as plates, sheets, strips and foils classifiable under tariff heading 81029590 attracting basic Customs Duty at 5% - Dept contends same should be classified as other articles of molybdenum under tariff heading 81029900 attracting duty at 10% - Whether the imported goods constitute flat-surfaced products eligible for classification under heading 81029590 or finished articles falling under the residual heading 81029900 – HELD - Once a molybdenum sheet is cut, curved and shaped to function as a shield or distributor of light beam in automobile lamps, it ceases to retain the character of a sheet and becomes a finished article of molybdenum. The importer's own admission that the molybdenum sheets were curved to act as shields establishes that the product is no longer a flat-surfaced product - Although Chapter Note 1(g) of Chapter 74 (applicable mutatis mutandis to Chapter 81) defines plates and sheets as flat-surfaced products that may have some modifications, the curvature here transforms the fundamental character of the product into a specialized reflective or protective article, analogous to how a glass mirror acquires distinct identity from a glass sheet - Applying the General Rules of Interpretation sequentially, since both available tariff headings under Chapter 8102 are equally general descriptions without specific application, Rule 3(c) appropriately applies, requiring classification under the heading occurring last in numerical order - The imported goods are correctly classifiable under heading 81029900 rejecting the distinction drawn between flat-surfaced and flat products - The order of the Commissioner of Appeals setting aside the original orders of assessment is set aside, and the findings of the original adjudicating authority affirming classification under heading 81029900 are upheld - The Departmental appeals are allowed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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