TaxTMI 
TaxTMI 
TaxTMI 
2017 (1) TMI 1307
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....includes other parts and accessories of the motor vehicles". Like-wise Chapter 94 have the following nomenclature: "Seats (other than those of heading 9402) whether or not convertible into bed'), and parts thereof". 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. We, thus, feel that It would have been more appropriate for the Tribunal look into the aforesaid 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. Accordingly, we set aside the impugned order, allow the appeal and remit the case back to the Tribunal to decide the aforesaid entries in the manner indicated.' 2. That dispute originated with bill of entry no. 868928 dated 5th September 2005 which, inter alia, included 300 sets of 'Beef leather cut pieces set TFC 235 - seat' declared to be valued at Rs. 33,19,705/-. The importer classified the item under heading 41152090 of the First Schedule to the Customs Tariff Act, 1975 and claimed the exemption supra. Upon examination, the classification wa....
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....ed in favour of Revenue, the demand would yet remain unsustainable on the other two unchallenged grounds. We find that the review of impugned order by the competent authority under section 129D of Customs Act, 1962 is indeed limited to the incorrectness of classification of the import item and has not ventured to dispute the finding on competence to adjudicate. The issue of classification, is however, identical to the matter remitted back by the Hon'ble Supreme Court. Our decision in disposing off the matter remanded back would also settle the dispute in the appeal of Revenue but without any benefit to Revenue. Any one of the other two grounds being sufficient to sustain the order of Commissioner (Appeals), we dismiss the appeal of Revenue (C/00092/2010) and proceed to consider the matter remanded back to us. 4. According to the appellant in the remanded dispute, the goods fall under CTH 41152090 of the First Schedule to the Customs Tariff Act, 1975 which is described as: 'parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles: leather dust, powder and flour' Learned Counsel argued that this was the sole heading ava....
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....s not a correct test. In our view the connect test would be whether the article on articles in question would be an adjunct or an accompaniment or an addition for the convenient use of another part of the vehicle or adds to the beauty elegance or comfort for the use of the motor vehicle or a supplementary or secondary to the main or primary importance. Whether an article or part is an accessory cannot be decided with reference to its necessity to its effective use of the vehicle as a whole. General adaptability may be relevant but may not by itself be conclusive. Take for instance Stereo or Air-conditioner designed and manufactured for fitment in a motor car. It would not be absolutely necessary or generally adapted. But when they are fitted to the vehicle, undoubtedly it would add comfort or enjoyment in the use of the vehicle. Another test may be whether a particular article or articles on parts, can be said to be available for sale in an automobile market or shops or places of manufacture; if the dealer says it to be available certainly such an article or part would be manufactured or kept for sale only as an accessory for the use in the motor vehicle. Of course, this may not al....
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....covers for automobiles and had been prepared with slots for assembling and stitching to produce seat covers; the imported items assume the character and form of the finished product, i.e., car seat covers, accordance with the General Rules for Interpretation of the Tariff. Learned Authorised Representative relies upon the description in chapter 41 as well as the HSN explanatory notes to discredit the claim of the importer. is contended by the Learned Authorised Representative, ably supported by an officer of the department who is well regarded for his expertise in leather products, that chapter 41 of the First Schedule to the Customs Tariff Act, 1975 is intended to cover hides and skins of animals of varied origins and that the exemption notification relied upon by the importer refers to the various sources of leather and not to the multifarious manner in which finished leather may be presented at the time of import. Our attention was also drawn to the notes pertaining to 411520 in accordance with which parings and other waste of leather, which are not suitable for manufacture of leather articles and leather dust, powder and flour were also intended to be covered in that sub-headin....