2018 (8) TMI 565

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....against Order in Appeal passed by the Commissioner of Customs (Appeals) - Kandla. 2. The issue involved in the appeal is the classification of Washing Machine Parts (Wash Motor). The claim of the Revenue is that the same should be classified as parts of washing machine under Customs Tariff Head 84509010, whereas the appellant claimed the classification under Customs Tariff Head 85012000. The adju....

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....d by the respondent is specifically designed for operating in washing machine only, and the same cannot be used as motor in any other equipment, therefore, the wash motor is parts of suitable in principle with particular kind of machines i.e. washing machine, in terms of Note 2(b) of Section XVI of the Customs Tariff Act. Therefore, the goods imported by the respondent is appropriately classifiabl....

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....al nature or it is specifically designed only to be used as a part of washing machine. The Revenue also pointed out that the motor of the type imported is not covered under description of the motor provided in the Tariff Entry under CTH 85012000. We find that the Ld. Commissioner (Appeals) has not given any finding particularly with reference to the nature of the goods and whether the said motor i....