2023 (12) TMI 689

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....i Motor Gujarat Pvt Ltd vide Final Order No. A/11149/ 2023 dated 10.05.2023 and in the case of Suzuki Motor Gujarat Pvt Ltd vide Final Order No. A/10665/2022 dated 07.06.2022. In all these cases the issue involved is identical if the goods imported by the appellants are classifiable as part of vehicles or otherwise. He pointed out that all aforementioned cases, the matter has been remanded by the Tribunal to decide the classification in term of the test prescribed in the said orders. 3. Learned AR relies on the impugned order. 4. We have considered the rival submissions. In the case of Suzuki Motor Gujarat Pvt Ltd the Tribunal vide orders dated 10.05.2023 has observed as follows:- "4. We have considered the rival submissions. We find th....

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....rts 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 solely or principally with the articles of chapter 86 to 88 (see paragraphs (B) below) and (c) They must not be more specifically included elsewhere in the Nomenclature (see paragraph (c) below. In view of above provisions, it is clear that for classification of goods under chapter heading 8708 i.e. parts and accessories of Motor Vehicles above conditions require to be satisfied. 4.3 The Commissioner (Appeals) while deciding the classification of the disputed goods, in question, under heading 8708, has not given any finding a....