2016 (4) TMI 188 - AT - Central Excise

Juicer Attachment Classified Under Heading 8509: Tribunal Decision Upheld

The Tribunal dismissed the Revenue's appeal and affirmed the classification of the juicer attachment under Heading 8509 of the Central Excise Tariff Act, ... Change of classification - manufacturer of home appliances like, Mixer Grinder, Juice Extractors, Hand Blenders etc. - Heading 8509 or 8548 - denial of benefit of assessment under Section 4A of the Central Excise Act, 1944 - Held that:- It is clear from the description of the heading only 'electrical parts' can be classified under heading 8548. There is no assertion that the said juicer attachment contains any electrical parts and, therefore, heading 8548 does not appear to be a correct heading. Furthermore as seen from the Explanatory Notes to the HSN it does not leave any doubt that the said mixer would be classifiable under heading 8509. - Decided in favour of assessee Issues: Classification of goods under Central Excise Tariff Act, 1985Analysis:The case involved the classification of goods manufactured by M/s. Waluj Components Pvt. Ltd., specifically a juicer attachment, under the Central Excise Tariff Act, 1985. The respondents had initially classified the attachment under Heading No. 8509 and were assessing it under Section 4A of the Central Excise Act, 1944. However, two show-cause notices were issued to reclassify the attachment under Heading 8548, which would affect the assessment under Section 4A. The original adjudicating authority and the Commissioner (Appeals) had ruled in favor of the respondent, leading the Revenue to appeal the decision.The appellant argued that the correct classification of the attachment should be under Heading 8548, not 8509, citing Note 2 to Section XVI of the Central Excise Tariff Act, 1985. They also referred to Notification No. 13/2005-CE (NT) and relied on legal precedents like Novapan India Ltd. Vs. Commissioner of Central Excise and Star Paper Mills Ltd. Vs. CCE to support their stance that the attachment did not contain any electrical motor and thus should not be classified under heading 8509.On the other hand, the respondent contended that as per Note 2 to Section XVI, the goods should indeed be classified under heading 8509, not 8548. The Tribunal examined the descriptions of headings 8509 and 8548, emphasizing that only 'electrical parts' could be classified under heading 8548. Since there was no indication that the juicer attachment contained any electrical parts, heading 8548 was deemed incorrect. The Tribunal also referenced the Explanatory Notes to the HSN, which clarified that appliances with interchangeable parts or auxiliary devices should be classified under heading 8509, further supporting their decision.Ultimately, the Tribunal dismissed the Revenue's appeal, affirming the classification of the juicer attachment under heading 8509. The judgment highlighted the importance of proper classification based on the specific characteristics and components of the goods in question, as outlined in the relevant tariff and explanatory notes.This detailed analysis of the judgment thoroughly covers the issues related to the classification of goods under the Central Excise Tariff Act, 1985, providing a comprehensive overview of the arguments presented and the Tribunal's decision.