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 imported various components from Thailand and classified the same under Customs Tariff Heading 8708 99 00 under the category ‘others’. The product whose classification has been called in question is “Cap-Sub-Assy Fr Door Outside Handle”. While clearing the goods, the appellant availed the benefit of the concessional rate of 5% basic Customs duty, as per under Notification No. 46/2011 Customs dated 1 June 2011 [as amended by Notification No. 82/2018 Customs dated 31 December 2018] for specified products from Thailand.
On scrutiny of imports made by the appellant, the Department noticed that they were importing parts and accessories of bodies of automotive vehicles like Cap Sub-Assy Fr Door Outside Handle 423205-11480-Coh (Parts for Automobile) by classifying the same under CTH 87089900. The Commissioner confirmed the differential duty of Rs. 1,33,82,357/- along with interest u/s. 28AA of the Customs Act, 1962. Aggrieved by the said order, the appellant has filed the present appeal.
