SC upholds Order which held Child parts included in parts of seat of cars under Heading 9401

Last updated: 14 September 2021

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The Supreme Court has confirmed that 'child' or 'spare' parts imported for manufacturing car seats, specifically 'Round Recliners', should be classified under Heading 9401 as 'parts of seats'. This decision upholds the CESTAT's earlier ruling, dismissing the Revenue's appeal to classify these parts under Heading 8708 as general motor vehicle parts. The court agreed that these parts are specifically for seats and not general vehicle components.

Court :
Supreme Court of India

Brief :
In Commissioner of Central Excise & ST, Ahmedabad v. Shiroki Auto Components India Private Limited [Civil Appeal No. 1623 of 2021 dated July 30, 2021], the current appeal has been filed against Final Order A/11132/2020 in Custom Appeal No 10248 of 2020 by the Hon’ble CESTAT, Ahmedabad wherein it was held that Child Parts imported in order to manufacture "Round Recliners" is classified under CETH 9401 90 00 of Customs Tariff Act, 1975 ("the CT Act") as "parts of motor vehicle seats".

Citation :
Civil Appeal No. 1623 of 2021 dated July 30, 2021

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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