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2024 (2) TMI 1142
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....l Rules of interpretation, notes 2 and 3 to section XVII of Customs tariff, the Commissioner has relied on note 3 to section XVII to arrive at the distinguishing factor between the classification of the impugned goods in chapter 87 vis-a-vis chapter 84, 85 and chapter 72 onwards. Similar matters have been examined earlier in appellants own case as well as the case of Suzuki Motors Gujarat Pvt Ltd. In all the aforesaid decisions the matters have been remanded to the original adjudicating authority to decide after following the criteria laid down in the said orders. The order in appellant's own case was also issued remanding with following directions. "4. We have considered the rival submissions. We find that the matter involving ide....
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....ading 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 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 goo....
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....hape 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 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." 2. Th....