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Case Law Details

Case Name : Ford India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)
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Ford India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that air compressors used in car air conditioners are correctly classifiable under CTH 8414 8011 of the Customs Tariff Act, 1975. Appeal allowed and duty demand set aside.

Facts-

The appellant filed various Bills of Entry for the clearance of imported goods declared as ‘COMPR & CL ASY A/C (Motor vehicle components)’ by classifying them under Chapter Headings 8421 9900, 8409 9990 and 8414 9090 which carried BCD at 7.5%, CVD @ 10% and Special Additional Duty (SA

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