2024 (12) TMI 1668

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....raw materials, components, and parts to manufacture sparking plugs, fuel injection, pumps etc. The appellant had imported forging for injector body for captive use and classified the goods under CTH 8409 9990. During the course of OSPC audit, it was observed that the above goods were unfinished forged bodies which have to undergo further major process before they could be used as a part in the fuel injection system manufactured by the importer. Since, they were formed to be unfinished forged injector body, it was opined that the goods are rightly classified under CTH 7326 1990 as articles of 'iron and steel'. Accordingly, the Commissioner upheld the classification under CTH 7326 1990 and also suppression was invoked on the ground that the a....

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.... the constituent material. Reliance was also placed on the following decisions. * BCL Forgings Ltd. Vs. Commissioner of Central Excise: 2006 (200) ELT 55 (Tri.-Del.) * Bajaj Auto Ltd. vs. Collector of Customs, Bombay: 1988 (33) ELT 367 (Tribunal) * Bharat Heavy Electricals Ltd. Vs. Collector of Customs: 1987 (28) ELT 545 (Tribunal) * Motor Industries Co. Ltd. Vs. Collector of Customs: 1992 (62) ELT 412 (Tri.) 3.1 The learned counsel further submits that the entire demand is time barred because the show-cause notice dated 07.02.2015 was issued based on the audit observations invoking suppression and mis-declaration. It is submitted that interpretation of classification or availing the benefit of exempti....

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....ned goods are classifiable as parts of injector body forging under CTH 8409 99 90 or as unfinished forged or stamped articles of iron and steel under CTH 7326 1990. The Bill of Entry 3966445 dated 02.12.2013 and 4034678 dated 10.12.2013 are placed on record where the appellant had specifically described the impugned products as 'Forging for injector body (unfinished)' and 'Koerper Endstufe (forging) classifying the same under 8409. The audit note dated 14.10.2014 stated that "the said injector body is used in the final product namely, fuel injection system being manufactured by the assessee.........since the said goods are unfinished forged injector body, they are appropriately classified under CTH 7326 1990 as forged or stamped articles of....