Arm & Blade Assembly Classifiable as Parts Due to Absence of Motor: CESTAT Chennai

Mitsuba Sical India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai) The appeal before the CESTAT Chennai concerned the correct customs classification of imported goods described as “Arm and Blade Assembly for Windscreen Wipers.” The appellant had declared the goods under Customs Tariff Heading (CTH) 85129000 as parts of windscreen wipers. However, the Department reclassified them under CTH 85124000 as complete windscreen wipers, demanded differential duty, ordered confiscation under Section 111(m) of the Customs Act, 1962, and imposed redemption fine and penalty. On appeal, the Commi...