Motherson Bergstorm Hvac Solutions Pvt. Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that Blower, Filter, Water Valve Assembly, Control Panel, Module JCBHP and Thermostat are classifiable under CTI 8414 59 30, CTI 8421 39 90, CTI 8481 10 90, CTI 8538 10 90 and CTI 9032 10 10 and cannot be reassessed as parts of air conditioner under CTI 8415 90 00. Accordingly, appeal allowed.
Facts- The appellant is engaged in the import, manufacture and sale of parts and accessories of Automobiles Air Conditioning machines. The appellant imported the disputed goods and classified them under various Customs Tariff Items indicated above and paid basic customs duty @ 7.5%/15%, social welfare surcharge @10% and Integrated Goods and Service Tax @ 18% in terms of the classification adopted by the appellant in the self-assessed Bills of Entry.
The dispute in the present appeal is as to whether Blower, Filter, Water Valve Assembly, Control Panel, Module JCBHP and Thermostat are classifiable as parts of air conditioner under CTI 8415 90 00 as claimed by the department or are classifiable under CTI 8414 59 30, CTI 8421 39 90, CTI 8481 10 90, CTI 8538 10 90 and CTI 9032 10 10 as claimed by the appellant.
