Article
Classification Of Goods – Department Cannot Justify Reclassification Through General Assertions, Selective Examination Of Few Products, Or By Relying On Website Material Which Not Placed On Record
The Chennai Bench of CESTAT ruled in favor of Toyota Kirloskar Motor in a customs classification dispute involving imported auto parts and ASEAN FTA benefits. The Department attempted to reclassify 226 automobile parts but failed to provide adequate technical evidence or individual article analysis to justify the proposed reclassification from one tariff entry to another.
Lakshmikumaran & Sridharan
