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of <h1>Supreme Court remits case for reclassification, stresses comprehensive review of Chapter entries</h1> <h3>Commissioner of Customs, Chennai Versus M/s Toyota Tsusho Pvt. Ltd.</h3> The Supreme Court set aside previous orders, allowed the appeal, and remitted the case back to the Tribunal for reconsideration of the classification ... Import of “beef leather cut pieces set TFC 235 Set - Cassification under Customs Tariff Heading 4115 20 90 or under Chapter Heading 4205 00 90 - Held that:- During the course of arguments, we were shown two other Chapter headings viz. Chapter 87 and Chapter 94 - Chapter 87 deals with “vehicles other than Railway or Tramway Rolling-stock and includes other parts and accessories of the motor vehicles” - Sub-heading 9401.20.00 thereof deals with “seats of a kind used for motor vehicles and sub-heading 9401 90 00 mentions “parts” thereof. It would have been more appropriate for the Tribunal to look into the Chapter entries as a whole and then come to a definite conclusion, in the light of the description of the goods involved as to which the most appropriate entry under which they fall. - Impugned order is set aside - Matter remanded back - Decided in favour of Revenue. Issues:1. Classification of imported goods under Customs Tariff Headings.2. Interpretation of Chapter entries for classification.Analysis:1. The case involved the classification of imported goods, specifically 'beef leather cut pieces set TFC 235 Set,' under Customs Tariff Headings. The respondent claimed duty-free exemption under Notification No. 21/2002 (Serial No. 149) for the goods classified under Heading 4115 20 90. However, the Department classified the goods under Chapter Heading 4205 00 90, attracting duty @ BCD 15% + CVD 16% + Education Cess 2%. The Commissioner and Deputy Commissioner upheld this classification, but the Tribunal, in further appeal, classified the goods under Heading 4115 20 90.2. The Supreme Court analyzed the Chapter entries involved, including 4115 and 4205, as well as Chapters 87 and 94 for context. Chapter 4115 pertains to composition leather and waste of leather, while Chapter 4205 covers other articles of leather. The Court highlighted the need for a comprehensive examination of all relevant Chapter entries to determine the appropriate classification for the goods. Referring to Chapters 87 and 94, which deal with motor vehicle parts and seats, the Court emphasized the importance of considering all relevant entries before reaching a definitive conclusion.3. In its judgment, the Supreme Court set aside the previous orders, allowed the appeal, and remitted the case back to the Tribunal for a reconsideration of the classification under the appropriate Chapter entry. The Court stressed the importance of a thorough analysis considering the description of the goods to determine the correct classification. Additionally, the Court directed the Tribunal to decide on the appeal within six months from the receipt of the order due to the longstanding nature of the issue, ensuring a timely resolution.
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