#classification

CESTAT ruled that the imported glow-plug control unit is a component of the glow plug and must be classified under heading 8511 9000 of the Customs Tariff, not under 9032 8990. The order upholds the normal-period demand and sets aside the Section 114A penalty. Importers of automotive ignition parts will now attract the 7.5% basic customs duty and IGST.

CESTAT rules that Ayurvedic Patent & Proprietary medicines containing permitted excipients must be classified under Chapter 30 (medicaments) of the Central Excise Tariff, not Chapter 33 (cosmetics). The decision sets a precedent for manufacturers, ensuring duty benefits and regulatory clarity for similar products.

The Customs Appellate Tribunal holds that goods unfit for original use due to off-spec composition qualify as waste and scrap under Section Note 8 of the Customs Tariff Act, regardless of chemical makeup.