Spare parts for injection moulding machines classified under Customs Tariff Heading 84779000, anti-dumping duty avoidedThe SC dismissed an appeal concerning classification of imported spare parts for injection moulding machines. The dispute centered on whether goods should be classified under Customs Tariff Heading 84779000 or 84771000, with implications for anti-dumping duty liability under Notification 09/2016-(ADD). The importer faced 27.98% anti-dumping duty on Horizontal Injection Moulding Machines from Chinese Taipei. CESTAT ruled that the Chartered Engineer's report failed to establish that imported goods were in partly assembled condition or possessed essential features of finished goods, making Note (IV) of Section XVI of HSN inapplicable. The SC upheld CESTAT's order dated 29-07-2024 from the West Zonal Bench at Ahmedabad, finding no grounds for interference with the classification determination.

The Supreme Court, per Justices J. B. Pardiwala and R. Mahadevan, after condoning delay, declined to interfere with the impugned order dated 29-07-2024 of the Customs Excise Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad. The Civil Appeals were dismissed. The Court expressly "kept open" any question of law arising from the matter. Pending applications were disposed of.

Classification of imported goods - spare parts for injection moulding machine - classifiable under Customs Tariff Heading 84779000 or under heading 84771000 - allegations in the notice were that in terms of Notification 09/2016-(ADD) dated 15.03.2016 Horizonal Injection Moulding Machine imported from Chinese Taipei attract anti dumping duty at the rate of 27.98% of the landed value - it was held by CESTAT that 'The report of the Chartered Engineer does not indicate that the goods imported are in partly assembled condition or if they have any essential feature of the finished goods. In view of above Note (IV) of the Section XVI of HSN cannot be applied to the instant case.' HELD THAT:- There are no reason to interfere with the impugned order dated 29-07-2024 passed by the Customs Excise Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad. Appeal dismissed. COMMISSIONER OF CUSTOMS AHMEDABAD ETC. Versus HUARONG PLASTIC MACHINERY INDIA PVT. LTD. ETC.
Customs
2025 (7) TMI 1277 - SC Order - TMI
SUPREME COURT - SC
Dated:- 14-7-2025
CIVIL APPEAL NOS………………. . . OF 2025 ( @Diary No(s). 22159/2025 ) - -
Customs
756705 HON'BLE MR. JUSTICE J. B. PARDIWALA And HON'BLE MR. JUSTICE R. MAHADEVAN For the Petitioner : Mr. V C Bharathi, Adv. Mr. Gurmeet Singh Makker, AOR Mr. Raman Yadav, Adv. Ms. B Sunita Rao, Adv. ORDER 1. Delay condoned. 2. We find no reason to interfere with the impugned order dated 29-07-2024 passed by the Customs Excise Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad. 3. The Civil Appeals are, accordingly, dismissed. 4. However, question of law, if any, is kept open. 5. Pending application(s), if any, stands disposed of.
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2025 (7) TMI 1277