2023 (10) TMI 363

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....h Jain, Advocate for the Appellant Shri AR Kanani, Superintendent for the Respondent ORDER The facts in brief are that the appellants have imported consignment of goods described as 'Transfer Door Color Strip' and 'Transfer Rear Door Color Strip' classifying the same under Customs Tariff Heading 39199090 and claiming the benefit of concessional rate of duty under Notification No. 57/2017-....

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....ore they are before us against the above mentioned orders-in-appeal. 3. Heard both the sides. 4. The only issue which needs to be answered by us is whether the subject goods namely 'Transfer Door Color Strip' and 'Transfer Rear Door Color Strip' which are classifiable under CTH 39199090 are entitled for the concessional rate of basic customs duty in terms of Notification No. 57/2017-Cus date....

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.... tariff item under 39199090 attracted tariff rate of basic customs duty at the rate of 15% and IGST at the rate of 18%. The notification 57/2017-Cus dated 30.09.2017 as amended by Notification No. 22/2018-Cus dated 02.02.2018 prescribing effective rate of basic customs duty on the specified goods is as follows: S. No. Chapter or Heading or Sub-heading or tariff item Description of goods ....

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....ular mobile goods and other electronic goods and since the said consignment is meant for used in automobiles namely Cars, the same is not available to them. 7. On a glance of above entry at Serial No. 9 of Notification No. 57/2017-Cus dated 30.06.2017, as reproduced in the preceding Para above, in our view, is meant for all goods which are classified under Chapter sub-heading 39199090, except t....