2003 (7) TMI 226 - AT - Customs

Imported goods appeal dismissed, classified under Heading 8307.90 not 8510.10, based on presentation form.

The Tribunal dismissed the appeal regarding the classification of imported goods in running length up to 20 Mtrs., determining that they should be ... Components/Parts of machinery and equipment Issues: Classification of imported goods under Heading 8510.10 or 8307.90Detailed Analysis:1. Classification Dispute:The appellants imported goods in running length up to 20 Mtrs. and claimed classification under Heading 8510.10, while the department classified them under 8307.90. The department's classification was based on various reasons, including the nature of the goods as parts, the relevance of end-use for customs classifications, and the form in which the goods are presented.2. Appellants' Grounds:The appellants raised several grounds in their appeal, including arguments related to the nature of the goods as microwave passive components, the specific descriptions under Heading 85.30 compared to Heading 83.07, and the reliance on explanatory notes for classification. They also cited previous judgments and rules for interpretation to support their classification under Heading 8510.10.3. Previous Judgments and Rules:The appellants referred to previous judgments by the Hon'ble Commissioner (Appeals) and CEGAT, which supported their classification under Chapter 85 for similar goods. They also highlighted Rule 2(a) regarding incomplete or unfinished goods and Rule 3(c) regarding the preference for latter headings in case of classification ambiguity.4. Tribunal's Findings:After considering the arguments and material presented, the Tribunal found that the goods should be assessed in the form in which they are presented for assessment, i.e., in running length of 20 Mtrs. The Tribunal also relied on previous decisions, such as the Hydranautics Membrane case, to conclude that imports in running lengths did not qualify as components under Heading 8510.10. Therefore, the appeal was dismissed based on these findings.5. Conclusion:The Tribunal's decision to dismiss the appeal was based on the classification principles, previous judgments, and the specific nature of the goods imported by the appellants. The judgment emphasized the importance of assessing goods based on their presentation form and established precedents in similar classification disputes.This detailed analysis outlines the classification dispute, the appellants' arguments, relevant judgments, rules for interpretation, the Tribunal's findings, and the ultimate conclusion of dismissing the appeal based on established principles and precedents.