TaxTMI 
TaxTMI 
2012 (5) TMI 472
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....is about the classification of other bathroom accessories of brass, namely soap dishes, toilet paper holder, tumbler holder, towel ring, towel rack, towel rack with single rail, coat hook, robe hook and for glass shelf. The respondent were paying Central Excise duty on these items by classifying the same under sub-heading 7419.99 of the Central Excise Tariff on their transaction value determined under Section 4 of the Central Excise Act. The Department was of the view that all these items are sanitary ware and parts thereof made of brass and hence the same are classifiable under sub-heading 7418.90 of the Tariff and since Notification No. 13/02-C.E. (N.T.), dated 1-3-02, as amended by Notification No. 10/03-C.E. (N.T.), dated 1-3-03 issued ....
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....nd toilet paper holders of brass are classifiable under sub-heading 7418.90 and hence would attract the provisions of Section 4A for assessment of duty on the basis of M.R.P. ; (b) towel ring, towel rack, coat hook, and robe hook are classifiable under heading 83.02 as "articles of base metals" and hence the provisions of Section 4A are not applicable; (c) tumbler holder of brass are classifiable under sub-heading 7418.10 and hence the provisions of Section 4A are not applicable; and (d) glass shelf is classifiable under sub-heading 7015.00 and hence the provisions of Chapter 4A are not applicable. The Commissioner (Appeals) accordingly confirmed the duty demand o....
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....of sanitary ware made of brass and, hence, the same would be correctly classifiable under sub-heading 7418.90, and that in view of the above, the impugned order is not correct. 2.2 Shri J.P. Kaushik, Advocate, the learned Counsel for the respondent, pleaded that so far as Glass Shelf is concerned, since it is made of glass, it would be correctly classifiable under sub­heading 7015 even if it is meant of use in bathroom, as Chapter 74 of the Central Excise Tariff only covers the copper and articles thereof, that in terms of note 2 to Section XV, articles covered by Chapter 83 are excluded from the purview of Chapter 74, that in terms of HSN Explanatory Notes to heading 83.02, this heading covers hat-racks, hat-pegs, brackets (fix....
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....ssioner (Appeals), while the towel rings/towel rack/robe/coat hooks of brass are classifiable under 83.02, the brass tumbler holder are classifiable under sub-heading 7418.10. 4.1 Heading 74.18 covers "table, kitchen or other household articles and parts thereof, of copper - pot scourers and scouring or polishing pads, gloves and the like, of copper, sanitary ware and parts thereof, of copper". Sub-heading 7418.10 covers - "table, kitchen or other household articles and parts thereof". Sub-heading 7418.90 covers other items of heading 74.18. There is no dispute that it is sub-heading 7418.90 which covers "sanitary ware and parts thereof" of copper. The heading 7418 of the Central Excise Tariff is identical to heading 7418 of the HSN....
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....ner (Appeals) has correctly classified soap-dish and toiler paper holders of brass as sanitary ware of brass classifiable under sub-heading 7418.90. However, the same cannot be said about tumbler holder, robe hook, coat hook, towel ring and towel racks, as these items are not connected with sanitary functions. Moreover, we also find that as per Explanatory Notes of HSN Heading 8302 which covers "base metal mountings", fittings and similar articles specified in it, fixtures such as coat racks, towel racks, dish cloth, racks are classifiable under this sub-heading. The robe/coat hooks and towel rack and towel ring are of the type of articles covered by sub-heading 8302.50 which covers "hat-racks, hat-pegs, brackets and similar fixtures". As r....