CBIC says Auto Parts Classification by Instruction 01/2022 dated 05.01.2022 Stands

· Law Remains the same, it is to be interpreted on the facts and circumstances of each case

[CBIC Instruction No.25/2022-Customs dated 3 October 2022]

Subject: Implication of the judgement of the Hon'ble Apex Court in the case of Mis Westinghouse Saxby Farmer Ltd. Vs. Com missioner of Central Excise, Kolkata-Clarification.

An instruction 01/2022-Customs dated 05.01.2022 was issued by the Board pursuant to the various representation s received from the field and trade regarding the divergent practices pertaining to the classification of 'automobile parts' in light of the judgment of the Supreme Court dated 08.03.2021 in the case of Mis Westinghouse Saxby Farmer Ltd, Vs. Commissioner o/ Central Excise, Kolkata,

Concerns have been rai sed on the validity of the above instruction, as the Review Petition (Civil) D.No. 802/2022 filed in the instant case, vide its order dated 10.08.2022, was dismissed. The matter was examined and the opinion of the learned Additional Solicitor General was also sought on the matter.

In terms of the opinion received, it is clarified that the instruction 01/2022 dated 05-01 - 2022 has brought out distinguishing reasons as to how the decision of the Supreme Court would apply only to the goods in the facts and circumstances. The law continues to remain the same and therefore, the instruction remains valid and does not require any changes.

Difficulty faced, if any, i n the implementation of the instructions, may be brought to the notice of the Board.

F. No.524/02/2021-STO(TU)