Suzuki Morots Gujarat Private Limited Vs C.C. (CESTAT Ahmedabad)
The Commissioner (Appeals) while deciding the classification of the disputed goods, in question, under heading 8708, has not given any finding as to whether all the above conditions which are very important for deciding the classification of goods, satisfy / comply in respect of the disputed goods. The Commissioner (Appeals) findings are silent on this vital aspect of the above provisions.
Further, we also find that Learned Commissioner (Appeals) in impugned order not given his finding related to classification of goods individually item wise. Whereas Appellant produced the list of 14 items imported vide above Bills of Entry.
In view of our above observation, we find that the lower authorities have not examined the legal aspects properly to come to conclusion for correct classification of the goods in question. Hence in our considered view the matter needs to be remitted back to the Commissioner (Appeals).
We, therefore, set aside the impugned order and remand the matter for to the Commissioner (Appeals).
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This appeal is directed against Order-in-Appeal No. AHD-CUSTM-000-APP-471-19-20 dated 10.12.2019 passed by the Commissioner of Customs (Appeals), Ahmedabad. By the said order Commissioner (Appeals) upheld the Order-in-Original dated 14-03-2019 of Assistant Commissioner, Customs, ICD- Sanand, Ahmedabad holding that goods imported by the Appellant are appropriately classifiable under CTH of 8708 and have been correctly assessed at BCD @15% and IGST 28%.
1.1 Briefly stated, the fact of the case are that the Appellant have imported Controller Assembly, Bolt, Nut, Screw, Rivet etc and filed Bills of Entry declaring the goods as „Components for Suzuki Vehicles‟ classifying under respective CTH and attracting customs duty. The details of which are as follows:
