2023 (11) TMI 840

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..... 2. Learned Counsel for the appellant pointed out that they have imported various items which are undisputedly used in manufacture of motor vehicles by them. The appellant had sought classification of these items under various chapters like 73, 83, 84, 85 and 96, however revenue has classified the said goods under the heading 8708. The learned Counsel argued that in the earlier order in their own case, the matter has been remanded in their own case relying on the decision of Tribunal in the case of M/s. Suzuki Motor Gujarat Pvt Ltd vide Final orders No. A/10665/2022 dated 07.06.2022. He pointed out that in the aforesaid decision a criteria has been laid down for examining the classification based on the observations in the HSN/Sections/....

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....olely or principally 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 ....