Door Handle “Cap Sub-Assembly” Held Classifiable as Part of Vehicle Body: CESTAT Denies 5% Concessional Duty Benefit [Read Order]

This article reports a CESTAT (Principal Bench, New Delhi) classification ruling in an appeal by Aisin Automotive Haryana Pvt. Ltd. concerning imported “Cap Sub-Assembly for Door Outside Handle.” The Tribunal examined whether the imported item possessed the essential character of a finished door handle and therefore fell under a specific Customs Tariff Heading for “parts and accessories of bodies” of motor vehicles (CTH 8708 29 00) rather than a residual heading (8708 99 00) that carried a concessional 5% basic customs duty. The Bench analysed commercial identity, Rule 2(a) of the General Rules for Interpretation, relevant HSN explanatory notes and past precedents, noting that items described and traded as door handles retain their essential character even if some minor components are attached later. The Tribunal upheld the Commissioner’s classification, dismissed the appellant’s plea for the concessional notification, and confirmed a differential duty demand (₹1.33 crore) with interest. The order emphasises that specific tariff headings prevail over residual entries and that commercial identity and essential character are decisive in customs classification disputes.