TaxTMI 
TaxTMI 
2023 (5) TMI 618
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....tor vehicle. The appellants have sought classification of such components imported for manufacture of motor vehicle under the specific heading of those components whereas the revenue is seeking the classify the same under the heading of 8708 as parts of the motor vehicle. Learned Counsel pointed out that the matter earlier been decided their own case vide Order No. A/10665/2022 dated 07.06.2020. He pointed out that in the said decision while remanding the case a three layer test has been prescribed for classification of such goods. He sought similar relief in the instance case. He further pointed out that the said decision of the Tribunal has been accepted by the revenue as his apparent form the reply to the RTI query. He further pointed ou....
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....pally with the above-mentioned vehicles; and (ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note)." As per above notes, both the conditions prescribed under Clauses (i) and (ii) need to be fulfilled for classifying parts and accessories of motor vehicle. 4.2 We also find that part (III) PARTS AND ACCESSORIES of the HSN Explanatory Notes to Section XVII, provides as under : "It should, however be noted that these heading apply only to those parts or accessories which comply with all three of the following conditions: (a) They must not be excluded by the terms of Note 2 to this Section (see paragraph (A) below) and (b) They must be suitable for use sol....
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....s)." 4.1 It is notice that the said decision relies on the Harmonized System of Nomenclature explanatory notes. It is notice that while the impugned order takes note of the said criteria laid down in explanatory note but there is no discussion on the said criteria. 4.2. Learned AR is relied on the two decision of Hon'ble Apex Court. The crux of both the decisions of Hon'ble Apex Court is that the functional utility, design shape and predominant use have to be taken into account while classifications of goods. 4.3 It is notice that the decision of Tribunal in the appellant's own case dated 07.06.2022 list of the following test for classification:- "It should, however be noted that these heading apply only to those parts or accessories ....