2000 (8) TMI 632 - AT - Customs

Tribunal Upholds Collector's Decision on Camera and T.V. Monitor Classification

The Tribunal upheld the Collector (Appeals) decision to classify the imported Camera under tariff heading 8525.30 and the T.V. Monitor under tariff ... Classification Issues:Classification of imported goods under different tariff sub-headings, applicability of Tariff sub-heading 8417.90, relevance of Note 4 of Section XVI, interpretation of H.S.N. Notes for classification, classification of parts under specific headings, consideration of entity to be classified, classification of Camera and Monitor under tariff headings 8528.10 and 8525.30.Classification under Different Tariff Sub-headings:The appellants imported High Temperature close circuit Furnace charge and discharge operation viewing system. The issue arose when the Assistant Collector proposed classification under sub-heading 8528.10 for the Camera and 8525.30 for the T.V. Monitor, confirming a differential duty amount. The Collector (Appeals) upheld this classification based on the assessment of the goods and the leaflet submitted by the appellant, which indicated that the Camera and T.V. Monitor were imported separately and could be used in a furnace or other places only after encasing them with proper protective cover. The Collector found that the Camera and T.V. Monitor were specifically assessable under Tariff sub-headings 8528.10 and 8525.30, respectively, and not under 8417.90 as claimed by the appellants.Applicability of Note 4 of Section XVI:The appellants argued that Note 4 of Section XVI should apply to classify the imported goods under heading 8417.90 as parts of a machine. However, the Collector (Appeals) disagreed, stating that the appellant failed to prove that the Camera and T.V. Monitor were suitable for use solely or principally in a furnace. The Collector emphasized that the use or end-use of an article is not relevant for classification unless specified by the statute. The Tribunal concurred with the Collector's decision, noting that the Camera and T.V. Monitor were not excluded from sub-headings 8528.10 and 8525.30 and were not specifically included under 8417.90.Interpretation of H.S.N. Notes for Classification:The Tribunal analyzed the H.S.N. Notes to determine the classification of parts under 8417.90 as claimed by the appellants. It was found that the entity under import could not be considered an observation window of a furnace based on commercial understanding. Monitors were classified under 85.28, and T.V. cameras used for industrial purposes were classified under 8525.30. The Tribunal concluded that the imported industrial use camera fell under 8525.30 and not under 8417.90, as the Camera provided a specific function only after being encased in a special fitting.Classification of Parts under Specific Headings:The Tribunal clarified that when parts are specifically covered under a chapter sub-heading of 85, they must be classified under that heading as per the rules. Note 4 of Chapter XVI was deemed not applicable in this case. The Tribunal upheld the Collector (Appeals) order, dismissing the appeal and confirming the classification of the Camera and Monitor under tariff headings 8528.10 and 8525.30, respectively.---