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of <h1>Appellate Tribunal upholds aircraft seats classification under Customs Tariff Chapter 94.</h1> <h3>INDIAN AIRLINES Versus COLLECTOR OF CUSTOMS</h3> The Appellate Tribunal CEGAT upheld the classification of imported goods as aircraft seats under Chapter 94 of the Customs Tariff. The Tribunal determined ... Claasfication Issues: Classification of imported goods under Customs Tariff, applicability of Notification No. 145/77, interpretation of relevant tariff entries, classification under Chapter 88 or Chapter 94, consideration of Explanatory Notes to the Harmonised Commodity Description and Coding System.In this case before the Appellate Tribunal CEGAT, New Delhi, the Indian Airlines imported goods described as aircraft parts, specifically chairs for fitment in Boeing 737 aeroplanes. The Customs classified the goods under Item 90.01/04 of the Customs Tariff, leading the appellants to pay duty under protest and subsequently file a refund claim under Notification No. 145/77. The Assistant Collector rejected the claim, stating that the notification applied only to goods under Chapter 88, not Chapter 94, where the impugned goods were classified. The Collector of Customs (Appeals) allowed the claim under Notification No. 91/68-C.E. for exemption from Excise duty on steel seats and chairs but upheld the denial of Notification 145/77 benefits. The Indian Airlines appealed this decision.During the hearing, the consultant for the appellants argued that the imported items, being fitted to the aircraft floor, should not be movable and highlighted a departmental clarification emphasizing the definition of furniture under Item 40. He also stressed that the goods were invoiced as parts of aircraft, falling under the purview of Notification 145/77. Case laws were cited in support of the argument. The department representative reiterated the classification under Chapter 94 and referred to the Explanatory Notes to the Harmonised Commodity Description and Coding System to explain the relevant tariff entries.The Tribunal analyzed the case, noting that Chapter 88 covers aircraft and parts while Chapter 94 covers furniture and parts. Despite references to the Concise Oxford Dictionary and case law on Central Excise Tariff Entry No. 40, the Tribunal agreed with the department that these were not applicable to the Customs classification issue. Referring to the Explanatory Notes of the Harmonised Tariff, the Tribunal highlighted that Chapter 94 specifically covers furniture, including movable articles designed for various settings, such as aircraft. The Tribunal upheld the lower authority's classification under Chapter 94 for the seats used in aircraft, dismissing the appeal.Therefore, the Tribunal upheld the classification of the imported goods under Chapter 94 of the Customs Tariff, emphasizing the definition of furniture and its inclusion of movable articles designed for specific purposes, such as aircraft seats. The decision was based on a thorough analysis of the relevant tariff entries and Explanatory Notes, ultimately denying the appellants' claim for benefits under Notification No. 145/77.
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