Case Law Details
Kafila Forge Ltd Vs Principal Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that Universal Joints Parts to be used in transmission shaft, are more specifically covered under sub heading 8483 60 90 and not under heading 8708.
Facts- M/s Kafila Forge Ltd. (the appellant) filed a Bill of Entry No. 7800127 dated 13.12.2006 for clearance of goods declared as “U.J. Cross Part & U J Cross Cup part” claiming the classification to be under heading 8483 60 90 of the Customs Tariff. These goods weighed 24241.900 kgs and the assessable value was declared to be Rs. 31,63,822.01/-. The assessing officer objected the classification and passed an order classifying the said goods under CTH 8708 of the Customs Tariff. The appellant filed an appeal before the Commissioner(Appeals), who vide the impugned order upheld the said Order-in-Original.
Conclusion- Held that on comparison of the both the heading 8483 and 8708, the impugned goods i.e. Universal Joints Parts to be used in transmission shaft, are more specifically covered under sub heading 8483 60 90 whereas nothing specific is found in respect of these goods under the heading 8708.
FULL TEXT OF THE CESTAT DELHI ORDER
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