CESTAT Denies Concessional Customs Duty as ABS Components Were Suitable for Use in Motor Vehicles

Continental Automotive Brake Systems India Private Limited Vs Commissioner of Customs (CESTAT Delhi) Customs Duty Exemption Rejected as Imported Brake System Parts Were Capable of Use in Vehicles;  CESTAT Upholds Duty Demand Because ‘Suitable for Use’ Includes Parts Used in ABS Systems;  Imported ABS Motors and Sensors Not Eligible for Concessional Duty Due to Vehicle Use Connection;  CESTAT Applies ‘Part of Part Is Part of Whole’ Principle to Deny Customs Exemption. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, partly allowed the appeal filed by Continenta...