Classification of “Motor Controllers” should be under CTH 8503 0090 as “Parts of Electric Motors” for Import Valuation

Commissioner of Customs (Port) Vs Aahana Commerce Private Limited (CESTAT Kolkata) Conclusion: Motor controllers should indeed be classified under CTH 8503 0090 as parts of electric motors instead of under CTH 8708 9900 as AO had failed to provide sufficient evidence to substantiate the claim that the declared import values were inaccurate. Held: Assessee-company imported Motor Controller and different types of Electric Tricycle Spare Parts. All the bills of entries were filed; AO reassessed the importation by enhancing the CIF value and rejected the declared value of the impugned goods and al...