TaxTMI 
TaxTMI 
2012 (9) TMI 279
X X X X Extracts X X X X
X X X X Extracts X X X X
....ase are that the applicants filed Shipping Bill Nos. 6200532/8-4-2008 and 6213542/13-4-2008 for export of the goods declaring the same as Brass Builder Hardware under Custom Tariff Heading (CTH) 83024900 under drawback schedule Sr. No. 830201A for Drawback @ 18% of F.O.B. with a value cap of Rs. 135/kg. The applicants were issued a Show Cause Notice. The original authority in their Order-in-Original held that the goods are in the form of hollow cylindrical screws with threading inside at one end, four slits/cuts at other end, and embossed outer surface merits classification under CTH 7415 and eligible for Drawback @ of 2.2% with a value cap of 10 Rs./kg. The original authority further imposed fine of Rs. 1,00,000/- and Penalty of Rs. 1,00,0....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sign has been given to the product for making it suitable for a specific purpose. Therefore, "Brass Anchors" made of metal claimed to be wall mounting used for placing T.V., Music System, Computer System, etc. are correctly classifiable under sub-heading 8302 with sr. no. 8302 of Drawback Schedule. 3.3 The original authority has confirmed the confiscation under Section 113(ii) instead of proposed Section 113(i) under the impugned SCN. As no such action is provided under 113(ii) of the Customs Act, 1962, confiscation should be treated as null and void. 4. The applicant through their advocate submitted additional submissions vide letter dated 24-4-2011, wherein, they mainly stated that : 4.1 That the female screw is defined ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ence, the said finding of the Lower authority clearly established the specific use of the same instead of general use. 4.4 Brass Anchor is a mounting having partial threads on the inner surface & knurled outer surface with four slits/cuts. It is made of solid brass and has no contents of iron or any other material. The slits/cuts act like leaves open up outward in the wall when a screw is screwed in to it. The Anchor without threads on its outer surface is locked in to the wall/concrete with a tool and hammer into the hole already made and gives good holding to the item to be Anchored. 4.5 "Anchors" cannot be put to any general use as alleged by both the lower authority. Infact, the Anchors have the specific end use of support o....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... a classification) as held by Supreme Court in Hindustan Ferodo Ltd. v. C.C.E. [1997 (89) E.L.T. 16]. 4.8 Same view has been held by Three Member Bench of Supreme Court in C.C.E. v. Vicco Laboratories [2005 (179) E.L.T. 17] and in UOI v. Garware Nylons Ltd. [1996 (87) E.L.T. 12], the burden of proof for classification lies on the Department. 4.9 That both the lower authorities have clearly erred in following the basic principles of Classification as brought out by the "Rules of Interpretation of Tariff". These are also termed as 'General Interpretative Rules' (GIR). In C.C.E. v. Wood Polymers Ltd. [1998 (97) E.L.T. 193] it was held that classification should be done as per rule of interpretation contained in the tariff and not a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rawback has been sanctioned as Brass Builder Hardware. A copy of the Shipping Bills and relevant invoices and Packing list is enclosed for your kind reference and marked as Annexure - "B". Same goods have been cleared from other ports also under CTH 8302. 5. Personal hearings held on 6-12-2010 and 4-2-2011, was attended by Shri Ranjeet Kumar Singh, Consultant and Shri Dharmendra Kumar Singh, Consultant on behalf of the Applicant. During the course of Personal Hearing the Applicants re-iterated grounds of Revision Application. 6. Government has considered both oral and written submissions and also perused the orders passed by the lower authorities. 7. Government notes that the issue to be decided is whether the lower author....