Actuator and Tube Clutch is classifiable under residual entry of 8708 9900: CESTAT Chennai

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 a

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