FNoS 9. Snare (HTeTareTS OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT) , TER, Sieh TA, Yag-99 AIR CARGO COMPLEX, SAHAR, ANDHERI (E), MUMBAI - 99 isc-54/2018-19/Gr-VB/ACC Pt} Date of order. 1.042019 «1/1 0-1f8176612019-20 rasa Date of issue: ) .0%2019 sierra PASSED BY: etter fer seer SMT. PRIYA JADHAV srrairgeneht argos DEPUTY COMMISSIONER OF CUSTOMS (I) (F VB, Ua aril @inaae eR) ~GROUP-VB, ACC, MUMBAI fae sre IL qa 4 ‘WRareat ORDER OF ASSESSMENT NO. DC/PT / J 0 12019-20/Adj (i/ACC ae aft oa rphercareda ein Hart are fare gees seh rr fare eer fer war 3 This copy is granted free of charge for the use of the person to whomsoever it is issued ga area % frog after dtrgeps afafrrr 196261 ure (1)128% Tet ater AT agen ft arte & are fee & tae dtargee agg jadi (Qua sia 3 -ararer ariite We siren a war oer Paar ae stage Ce wa. Fee ees stint yet ( 059 40087 #t st aH a1 ‘An appeal against this Order lies with the Commissioner of Customs (Appeals), Avas Corporate Point, Makwana Lane, AndheriKurla Road, Behind SM Centre, Andheri (E), Mumbai 400059 under Section 128(1) of the Customs Act, 1962, within sixty days from the date of communication of this Order. arta frrecce jefe (Permract 19828 cerpr wht afte 1-7 At oreft afew rite we manners ft er Seah ax ar Rae oer sear Ser PH aaa ET afafere 19708 aaa | ae aia faites fear ware she offer H ara ag aren arate wa fet ten arf | ore ga ane At of dew et at rite ae saree tite we Seat ara ar Reve ft dar are Sar Pe ere AT afarrerr 1970 A arta He 6% arta Patter fear war z | The appeal should be in duplicate and should be filed in Form CA-1 appended to the Customs (Appeal) Rules, 1982. The appeal should be bear a Court Fee ‘Stamp of Rs.5/- only as prescribed under Schedule | item of the Court Fees Act, 1970 and should be accompanied by this Order or a copy thereof. If a copy of this Order is enclosed, it should also bear a Court Fee Stamp of Rs.5/- prescribed under Schedule I, Item 6 of the Court Fee Act, 1970. ft ae om Aube ar arta Rew anita wah cage 2 ag ahr afte eA are Sa win Ta RE TAT RS aT TT Te aA St ate tran ata 19624 eer 129% ayes 3 aelte BA querer amr eATOT TEE aE Any person desirous of appealing against this decision or Order shall pending the appeal, deposit the duty demanded or the penalty levied therein and produce proof of such payment with the provisions of Section 129 of the Customs Act, 1962.(6 awa Reorat ge ace eH TT ores Ser a TAT AT TT 2eAT STITT (G)H oeTATE utter tre err 26AA Baer Bar saree ter acer Prather wer are af seftrret carer 35 areegor Ay FF efter Poe 3 tere aa Peer sre # se sree Bonet A afte aren ba aa oA Car eer area aa aT %Q6ETTT | Provided that where such duty or interest, as the case may be, as determined under Sub-section (8) of Section 28 and the interest payable thereon under Section 28AA, is paid within thirty (30) days from the date of the communication of the Order of the proper Officer determining such duty, the amount of penalty liable to be paid by such person under this Section shall be Twenty Five per cent of the duty or interest, as the case may be, so determined. (Gere Fae get Fare 3s aah pee PR a Qua ar arr et Rafa sue Ber wah Frater qe A afr ar rar at sar Ra a afar aOfReT At orate afte Fre ara Provided further that the benefit of reduced penalty under the first proviso shall be available subject to the condition that the amount of penalty so determined has also been paid within the period of thirty days referred to in that proviso. Brief Facts of the Case Mis.Jaguar Land Rover India Ltd., 202/203, Ceejay House, Shivsagar Estate, Dr. Annie Besant Road, Worli, Mumbai hereinafter referred to as “the importer’, is engaged in the manufacturing of Automobiles falling under Chapter 87 of the First Schedule of the Customs tariff Act, 1975 are importing parts, components & accessories for the use in automobiles falling under Chapter Heading 8708 of the First Schedule of the Customs tariff Act, 1975 which attracts BCD @15% as per tariff. However, it is noticed that the said importers are classifying the goods viz. parts of motor vehicles under Chapter reading other than 8708 (such as 73,83,84 & 90) and the duty is being paid as per tariff ate of those chapter heading, or availing exemption available for those chapter heading as the case may be. 2. The said importer had filed below mentioned Bill of Entry through their Customs Broker M/s Mangalam (India), CHA No.AAEFM3880ACH001 for clearance of goods viz different parts of motor vehicles as detailed below; ‘SI.No. BE No. & Date Description of | CTH declared Goods Motor & Fan- | 64219900,85371000,90326990 | Engine cooling, | etc, Isolator, Seal, Belt-Accessory Drive, Clamp, tensioner, Turbocharger ete.3. While assessing the above-mentioned Bills of Entry, it was observed that the goods had been self-assessed under Section 17 (1) of the Customs Act, 1962 and the goods have been described as Automotive Parts and classified under CTH other than 8708 such as 84219900,8537 1000,90328990 etc. 4. It was further, noticed that the chapter heading of parts, components and eccessories of Motor Vehicles are classifiable under Chapter heading No.8708.90 of the Gustoms tariff and would attract BCD @15% and IGST @ 28%. It was further noticed that the goods were not declared under CTH 8708.99.00 even though the goods were meant to be for use in Motor Vehicles i.e. Components of Motor vehicles and hence it ferits classification under CTH 8708.99.00 and accordingly, queries were raised in each case for assessing the goods under CTH 8708.99.00 5. The said importer Vide their letter dated 3.4.2019 contested the Department's stand and narrated the functions of various items imported by them and further stated that the classification carried out by them are correct and requested to clear the same ‘on the CTH declared by them. The Importer, however, had decided to make payment @ 15% Basic under CTH 8708, under Protest and it was permitted to make the payment accordingly, pending issuance of speaking order in this regard Discussion & Findings 5. | have carefully gone through the records of the case as well as the facts and submissions made by the importer for the goods covered under above mentioned Bill of Entries. The issue to be decided, is whether the goods imported under above mentioned Bill of Entries are appropriately classifiable under declared CTH or under CTH 8708 as per departmental query. 7, On perusal of Chapter 87, the heading itself is very clear and unambiguous, which mentions that “Vehicles other than Railway or Tramway Rolling- Stock and Parts & Accessories thereof’, hence it means that all the parts & accessories meant for motor vehicles are covered under Chapter 87. | find that all the goods imported under above mentioned Bill of Entries are not parts & components of general use and are “Parts & Components for Motor Vehicles” solely and principally used in Motor Vehicles. 8. Further, | find that above mentioned parts, components & accessories despite being used as parts & accessories of automobiles, which warrant classification under CTH 8708 (attracting duty @ 15%) are being classified under other than CTH 8708, considering them to be ‘parts of general uses’ defined under Note 2 of Section XV.