2026 (1) TMI 732

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.... (hereinafter referred to as the impugned order), whereby the Commissioner (Appeals) upheld the classification of the imported goods, namely "Arm and Blade Assembly for Windscreen Wipers", under Customs Tariff Heading (CTH) 85124000 as complete windscreen wipers, while setting aside the confiscation of the goods under Section 111(m) of the Customs Act, 1962 and the imposition of redemption fine by the adjudicating authority. 2.1 The Appellant filed Bill of Entry No. 6254620 dated 05.08.2016 for clearance of imported goods declared as "1120 sets of Arm and Blade Windscreen Wiper and Link Assembly", self-assessed under CTH 85129000 as parts of windscreen wipers. 2.2 At the time of examination, the Department took a view that the goods w....

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....ment under Heading 8512. 4.4 It was argued that Rule 2(a) of the General Rules for Interpretation (GIR) applies only where the imported article, as presented, has the essential character of the complete article. In the absence of the motor, the essential character of a complete windscreen wiper is clearly non-existing. 4.5 Reliance was placed on the HSN Explanatory Notes, which describe windscreen wipers under Heading 8512 as motor-driven devices, and classify parts thereof under Heading 85129000. 4.6 It was further submitted that there was no misdeclaration of description, value, or quantity. The dispute is purely one of classification, which is a question of law, and therefore confiscation and penalty are wholly unwarranted. 4....

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....reen wipers. 7.3 Heading 85129000 specifically covers "Parts of the articles of heading 8512". Thus, the subject goods clearly fall within this description. 7.4 We also note that the Appellant has placed on record subsequent Bills of Entry, including Bill of Entry No. 9923448 dated 07.05.2025, wherein identical goods were assessed by the Department itself under CTH 85129000 without objection. This consistent subsequent practice, in the absence of any change in law or facts, fortifies the Appellant's claim that the impugned goods are rightly classifiable as parts. 7.5 The application of Rule 2(a) of GIR presupposes that the imported article, as presented, possesses the essential character of the complete article. Essential character....