SC upholds Order which held Child parts included in parts of seat of cars under Heading 9401
Last updated: 14 September 2021
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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Bimal Jain
Published in Custom
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