Cap Sub Assembly for Door Outside Handle is classifiable under CTH 8708 29 00

Aisin Automotive Haryana Private Limited Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that Cap Sub Assembly for Door Outside Handle 423205-11480 is classifiable under Customs Tariff Heading 87082900 as contented by the Department. Accordingly, benefit under notification no. 46/2011 Customs not admissible. Facts- The appellant was engaged in manufacturing passenger car parts falling under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975, viz., outside handle, door check, door latch and handle frame etc. In order to manufacture the aforesaid parts, the appellant i...