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        Customs

        Imported 'actuator assy. clutch' and 'tube connector...

        Imported clutch actuator and tube connector assemblies: classified as gear-shift accessories under CTI 8708 9900; penalties quashed.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Imported "actuator assy. clutch" and "tube connector assy.-clutch" were examined for classification under CTI 8708 9300 (parts of clutch) versus CTI 8708 9900 (other parts and accessories). Prior classifications were held irrelevant because res judicata and estoppel do not apply in taxation, and correct tariff classification must prevail. On merits, the items were found to be accessories/gear-shifting mechanism rather than parts of a complete clutch assembly; tariff entries could not be interpreted through notifications. They were therefore classifiable under the residual CTI 8708 9900, and consequential confiscation, redemption fine, and penalties were set aside; the departmental appeal failed and the importer's appeal succeeded with consequential benefits. - CESTAT
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