#Customs Tariff

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 Bangalore rules that cenvat credit eligibility depends on classification under Customs Tariff at import, not functional use. Aluminium panels classified under CTH 7610 9090 ineligible for credit.

CESTAT Ahmedabad rules that test reports failing to verify mandatory parameters under IS 14314:1995 and IS 1745:2018 are legally inadequate for confiscation. Importers are entitled to benefit of doubt when labs omit critical data like aromatic hydrocarbon content, reinforcing strict compliance with Indian Standards for accurate tariff classification.

CESTAT Mumbai clarifies that goods containing trace amounts of odoriferous ingredients like paprika, garlic oil, or spearmint qualify under HSN 3302 even when not the primary component, overturning a restrictive interpretation by customs authorities. This ruling impacts snack food manufacturers, flavoring suppliers, and importers by providing clarity on tariff classification for complex blended seasonings.

CESTAT Chennai rules that adding toileting functionality to a wheelchair does not reclassify it as a commode chair under HSN 9402, as long as mobility remains its essential purpose. This clarifies that assistive devices combining multiple health functions retain exemption eligibility under Notification 12/2012-Cus. if their primary design serves mobility for persons with disabilities.

The Customs Tribunal holds that thermal printers designed for diagnostic medical imaging fall under CTH 9018, not 8443, establishing key principles for medical device classification.

The Customs Tribunal holds that partially cooked ready rotis retain the essential character of bread, classifying them under NIL duty heading 1905 90 90, overturning demand for excise duty.