2014(05)LCX0446

IN THE CESTAT, PRINCIPAL BENCH, NEW DELHI [COURT NO. II]

S/Shri D.N. Panda, Member (J) and Manmohan Singh, Member (T)

VISTEON CLIMATE SYSTEMS INDIA LTD.

Versus

Commissioner of Customs

Final Order No. C/A/52264/2014-CU(DB), dated 8-5-2014 in Appeal No. C/87/2012-CU(DB)

Advocated By -

Ms. Mannat Waraich, Advocate, for the Appellant. Shri Rakesh Puri, DR,for the Respondent.

[Order per : D.N. Panda, Member (J)]. -

Ld. Advocate, Ms. Mannat Waraich submits that the goods entered into India was aluminium square tube and fan motors. Nature of the goods is covered by CTH 8708 91 00, whereas the aluminium square tube is covered by 7608 10 00 and fan motors is covered by CT 850110 19.


2. So far as the Revenue's claim is concerned, the Tariff Heading 8708 91 00 emanates from the gene "parts and accessories of motor vehicles" of the heading 8701 to 8705 under the main heading 8708. The Customs Tariff Heading 8708 91 00 deals with residuary item and parts thereof. This clearly shows that to bring the goods to the fold of CTH 8708 91 00 that should be established as parts and accessories of the motor vehicles of headings 8701 to 8705. The burden lies on Revenue to prove that the imported goods were sold. But nothing comes out from that angle on record and Revenue failed to discharge its burden of proof. So far as the aluminium tube is concerned, claim of the appellant is that the same shall fall under CTH 7608 10 00. That entry relates to the "product of aluminium tubes and pipes". Therefore, appellant is correct on its claim of classification in so far as the aluminium square tube is concerned.


3. So far as the claim of the appellant relating to fan motors is concerned, it is explained by the appellant that the goods fulfils the characteristics of CTH 8501 10 19. That entry reads as the residual goods of the heading 8501 dealing with electric motors and generators. There is no whisper in the show cause notice that the fan motors were the accessories and parts of the motor vehicle under the heading 8701 to 8705. Without physical examination report suggesting that the fan motors belong to the family of motor vehicle parts and accessories, it is not possible at this stage to appreciate contention of Revenue that the said goods belong to CTH 8708 91 00. In absence of characteristics of the goods found during physical verification and the description thereof recorded in the show cause notice, claim of Revenue fails.


4. Accordingly, appeal is allowed.
(Dictated & pronounced in the open Court)

Equivalent 2015 (315) ELT 0253 (Tri. - Del.)