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Judgment
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 87089100, whereas the aluminium square tube is covered by 76081000 and fan motors is covered by CT 85011019.
So far as the Revenue’s claim is concerned, the tariff heading 87089100 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 87089100 deals with residuary item and parts
thereof. This clearly shows that to bring the goods to the fold of CTH 87089100 that should be established as parts and accessories of the motor
vehicles of headings 87018705. 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 76081000. That entry relates to the “product of aluminium tubes and pipesâ€. Therefore, appellant is correct on its claim of
classification in so far as the aluminium square tube is concerned.
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 85011019. 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 87018705. 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 87089100. 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.
Accordingly, appeal is allowed.
 [Dictated & Pronounced in the open Court].