2024 (2) TMI 1031

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....Advocate for the Appellant Shri Tara Praksah , Deputy Commissioner ( AR ) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that the Appellant is engaged in the manufacture of Bicycle parts. For manufacturing of the aforesaid subject products, the Appellant imports unfinished rough cold forge as raw material to be used the same in the manufacturing of the subject goo....

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....oods. He submits that the Department has disregarded that the condition of the goods at the time of import which is a material factor for the purposes of ascertaining the heading under which such goods shall be classified. He takes support of the judgment of the Hon'ble Supreme Court in Dunlop India v. UOI 1983 ELT 1556 (SC) and GLAXO Laboratories Ltd. 1985 (21) ELT 72 in this regard. He further s....

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....he records. We find that the main issue to be decided in the present case is whether the said subject goods shall be classified as Bicycle Parts under chapter heading 8714 as upheld by the Adjudicating Authorities or under chapter heading 73269099 as claimed by the Appellant. The headings have been extracted below for ease of reference: - CTH Heading Heading Description BCD IGST 871....

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....e of the product whereby it being unfinished that it requires to undergo further processing to attain essential character of bicycle parts. 4.2 We observe that for the purposes of classifying subject goods under chapter heading 8714 it needs to fulfill the criteria of having essential characteristics of the finished product. We observe that in order to aid classification it needs to be first de....