TaxTMI 
TaxTMI 
2017 (12) TMI 292
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.... has fled bill of entry No.7806021 dated 30.8.12 for import clearance of combine harvester parts. The total assessable value of the goods was declared as Rs. 1,70,99,573.97 and total duty was declared as Rs. 20,57,763/- in the bill of entry. The bill of entry was assessed provisionally as per SVB order No.406/DC/SVB/KRC/08-09 issued by the Deputy Commissioner of Customs, GATT Valuation Branch, Mumbai and the appellant paid duty accordingly. The goods were examined by the examination staff in the second check, it was found that in the relevant bill of lading the goods were combine harvester in SKD condition whereas in the bill of entry, the appellant had declared 20 sets of combine harvester parts under heading 84339000 against import invoic....
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.... 10,12,2,1 169 6. Spring 73209090 180 96,478668 5871.87 10,12,2,1,4 1694 7. Spring Pin 73209020 340 23.818323 1449.63 10,12,2,1,4 418 8. Bearing & Ball Bearing 84821090 400 1837.675190 111844.30 7.5,12,2,1,4 28915 9. Bearing Parts 84829900 650 1286.695649 78310.67 47.5,12,2,1, 20245 10. Gasket of Rubber 40169340 20 4.917953 299.32 10,12,2,1,4 86 11. Rubber Ring (O-ring) of rubber 40169.320 180 11.81273 718.94 10,12,2,1,4 207 12. Rubber Seal 40169390 60 5.207245 316.92 10,12,2,1,4 91 13. V-Belt 40103290 200 4923.66645 29966.41 10,12,2,1,4 86458 14. Other Article of Rubber 40169990 450 205.927245 12533.11 10,12,2,1,4 3616 15. Other Printed matter 4911999....
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....tion fine and penalties were imposed. The said order was challenged before the Commissioner (Appeals) who confirmed the order of the adjudication order. Being aggrieved from the said order, the appellant is before us. 5. Ld. Counsel for the appellant submits that the appellant has imported combine harvester parts in SKD condition. If all the parts combine together which will make harvester without using parts imported by the appellant, the harvester cannot be manufactured. Therefore impugned goods are to be assessed as combine harvester parts and which are classified under tariff heading 84339000 and the same classification has been sought by the appellant in the bill of entry. The authority below has concluded that these parts of harveste....
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....tative Rules, Section Notes and Chapter Notes referred hereinabove, the parts are of Harvester of specific design and were imported for use as parts of the Harvester needs to be classified as goods covered by Tariff Item 84339000. He further submits that the Commissioner (Appeals) in the impugned order has observed that the issue is of nature of difference of opinion between the assessee and the department, therefore, it cannot be alleged that there were any wrong declaration or mis-declaration. Moreover, the issue was an interpretative issue, therefore, the goods were not liable for confiscations under section 111 (m). Accordingly, no redemption fine and penalties can be imposed on the appellant. 6. On the other hand, learned AR opposed t....
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....al use. He also relied on the decision of this Tribunal in the case of Maschio Gaspardo India P.Ltd.-2016 (332) ELT 153 (Tri.-Mum.), M/s.Hindustan Petroleum Corporation Ltd. Vs.CC, Madras-1986 (24) ELT 637 (Tri.), P.P.Products Vs. CCE, Allahabad-2000 (118) ELT 63 (Tri.) and Diamond Dynamics India Pvt.Ltd. Vs. CCE, Delhi-2009 (234) ELT 279 (Tri.-Del.) 8. Heard the parties and considered the submissions. 9. The facts are not in dispute that the appellant filed one bill of entry declaring the goods as combine harvester parts which have been imported against two invoices, namely, invoice No.201207117A and invoice No.201207117B. The claim of the appellant is that the goods mentioned in both the invoices have been imported by one bill of entry.....
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....adings, classification shall be effect as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more he dings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a) shall be classified as if they consi....