TaxTMI 
TaxTMI 
2019 (6) TMI 1156
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.... Hidayatullah, Sr. Advocate with Makrand Joshi, Advocate, for the Appellant. Shri R.K. Dwivedi, Additional Commissioner (AR), for the Respondent. ORDER These three appeal lie against Orders-in-Appeal Nos. 02 to 04 (GR.VA)/2012 (JNCH)/IMP-01 to 03 dated 12th January 2012 of Commissioner of Customs (Appeals), Sheva Mumbai-II and the dispute in these pertains to goods that were imported agai....
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....ed for use on floors, boasting of numerous 'footfalls', and that these operate with a 'vacuum motor' which is amply evident in the literature pertaining to the goods. According to him, the classification sought by lower authorities, viz., 'vacuum cleaner' would not accurately describe the product which performs the task of cleaning but with multiple actions and the description that has been sought....
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....dividual function. He also pointed out that as long as the goods meet the description as 'vacuum cleaner,' there is no requirement to consider any other classification. 4. It is clear that the goods, operating as a vacuum cleaner, is equipped with electric motor. It, therefore, cannot be fitted within the description sought by the customs authorities. It is also clear that subsequent consi....