Car Seat Track Assembly Classifiable Under Heading 9401: CESTAT Quashes ₹16 Cr Demand

Shiroki Automobiles India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) CESTAT Slams Customs for Ignoring Binding Precedent; Holds Car Seat “Track Assembly” Classifiable Under Heading 9401, Quashes ₹16 Cr Demand The appellant is an importer. It imported “track assembly” as part of car seats to be sold to seat manufacturers. It claimed classification under chapter heading 9401 9000 as part of seat. The customs department sought to classify under chapter 8708 9900 as part/accessory of motor vehicle. A demand of over Rs.16 crores was confirmed. Hence; appeal. Hon’ble CESTAT, Del...