InterGlobe Aviation Ltd. Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that air craft engine stand imported by the appellant would deserve classification under CTI 8609 00 00 and not under CTI 8716 39 00. Accordingly, order passed by the Principal Commissioner is set aside.
Facts- InterGlobe Aviation Ltd. is aggrieved by the order dated 30.01.2020 passed by the Principal Commissioner Customs ACC (Import), New Delhi holding that aircraft engine stand imported by the appellant through 87 Bills of Entry deserve classification under Customs Tariff Item 8716 39 00 of the First Schedule to the Customs Tariff Act, 1975 and not under CTI 8609 00 00, and resultantly confirming the demand of differential customs duty u/s. 28 (1) of the Customs Act, 1962 with interest under the provisions of section 28 AA of the Customs Act.
Conclusion- CTH 8609 covers “containers” (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport. HSN Explanatory Notes to CTH 8609 provide that these containers (including lift vans) are packing receptacles specially designed and equipped for carriage by one or more modes of transport (e.g., road, rail, water or air). They are equipped with fittings (hooks, rings, casters, supports etc.) to facilitate handling and securing on transporting vehicles, aircraft or vehicle.
