CESTAT confirms classification of imported brake pad materials under CTH 6813, not CTH 3824

Commissioner of Customs Vs K.B. Autosys India Pvt Ltd (CESTAT Chennai) Conclusion: Assessee’s classification of imported materials used in the manufacture of brake pads under Chapter Heading 3824 9090/3824 7900 was rejected and Revenue’s classification under CTH 6813 8900 was upheld as classification adopted by assessee was incorrect as the Chapter 38 covered prepared binders for foundry moulds or cores which were meant for a different purpose other than for use in automobile industry. Held: In the instant case, the classification of imported materials used in the manufacture of br...