Commissioner of Customs Vs Hyundai Transys India Private Limited (CESTAT Chennai)
CESTAT Chennai held that ‘Actuator Assy. Clutch’ and ‘Tube Connector Assy. Clutch’ being ‘accessory of clutch’ and ‘gear shifting mechanism’ are rightly classifiable under the residual entry of 8708 9900 and not under 8708 9300. Accordingly, appeal of department rejected.
Facts- The present appeal has been filed by the revenue. The imported goods have been declared as “Actuator Assy. Clutch” and “Tube Connector Assy.-Clutch” since these are the subject-matter of the classification dispute in the present Appeals, at least a rudimentary understanding of their functions is crucial to determining their classification.
The issue involved herein is that, “whether subject items are classifiable under CTI 8708 9900 as ordered in the subject original orders or under CTI 8708 9300 as proposed in the subject SCN.”
Conclusion- Held that an ‘accessory of a clutch’ cannot be classified as ‘part of clutch’ under CTI 8708 9300. Subject items being ‘accessory of clutch’ and ‘gear shifting mechanism’ are not at all classifiable under CTI 8708 9300. However as ‘other accessories’ are covered under the last sub-heading and within the said sub-heading there is no specific Entry provided for subject items, we hold that they are rightly classifiable under the residual entry of 8708 9900, which covers all other parts and accessories of heading 8708. When the goods are rightly classifiable under CTI 8708 9900 as ordered in the respective original order, the consequent issues of confiscation, fine and penalty cannot stand. Resultantly, the Appeal of the Department is rejected.
