2021 (8) TMI 715

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....2020 through their Customs Broker M/s. RCS Logistics Pvt. Ltd. for clearance of goods declared as "Hand Mixer: Model No. KHEB150", "Hand Mixer: Model No. KH EB 200", "Hand Mixer: Model No. KH EB250", (all there classified under the CTH 8509 8000), Spare Parts for Hand Mixer: Knob Set, Spare Parts for Hand Mixer: Body Cover (both classified under the CTH 8509 9000 and Spare Parts for Hand Mixer: Color Carton Box (classified under CTH 4819 2090) (covered under the Commercial Invoice No. HL2020120301 dt. 03/12/2020) with declared assessable value of Rs. 68,08,231/-. The said Bill of Entry was assessed for duty and the appellant was directed to pay an amount of Rs. 29,91,817/- as import duty on the subject goods and the appellant paid the said amount being the duty by way of E-Challan dt. 30/12/2020. After the payment of duty, the officers of the Department raised objection that the subject goods i.e. Hand Mixers are subjected to mandatory Bureau of India Standards (BIS) compliance and since the goods covered by Ext-P2 Bill of Entry were not certified by BIS authorities, the same cannot be cleared for home consumption and also is liable for confiscation. Thereafter the appellant who wa....

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....r performing different tasks. He further submitted that Handheld Mixers and Handheld Blenders are separately defined under IS 302 Part 2 Section 14 of the Indian Standards and the language of the said standards itself would draw a clear distinction between Handheld Blender and Handheld Mixer. Thereafter the learned counsel in a tabular form has given the differences between the Handheld Blender and Handheld Mixers as per the IS 302 Part 2 Section 14 of the Indian Standards, which are as follows:- Sl. No. IS 302 Para No.& Heading Hand Held Blender Hand Held Mixer 1. Para 1-Scope Blender is at Sl.No. 3 Cream  wipers, egg beaters and  food mixers are at Sl.No. 9,10 & 11 2. Para  3-  Terminology 3.1.9.102- Blenders are operated with the bowl filled to its maximum indicated level with a mixture comprising two parts by mass of soaked carrots and three parts water. If this level is not indicated, the bowl is filled to two-thirds of its total capacity. The carrots are soaked in water for 24 h and cut so that the dimensions of the pieces do not exceed 15 mm. If the bowl is not provided, a cylindrical bowl is used which has a capacity....

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....to touch a flat surface while rotating. Compliance is checked by inspection and by applying a cylindrical rod from any position between the vertical and an angle of 45° to the upper side of the blending blade. The rod has a diameter of 8.0 mm +/- 0.1 mm and unlimited length. It shall not be possible to touch the blades with the end of the test rod 20.101- Accessories for cream whippers, egg beaters and hand- held food mixers shall not have knife edges, unless a suitable guard  prevents accidental contact with their rotating parts. It shall not be possible to release beaters, kneaders and similar accessories of hand- held food mixers by pressing a button or a similar action while the accessory is rotating at a speed exceeding 1 500 rev/min. Compliance is checked by inspection, by measurement and by manual test. 7.   20.103  -Hand-held blenders    shall incorporate a biased off switch, its actuating member being positioned in a recess or otherwise guarded to prevent  accidental operation. 20.103 - NOTE-This requirement does not apply to hand-held food mixers provided with a blender attachment. 8. Para 25.14- Additi....

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....ference to BIS authorities and their reply in the impugned Order- in-Original. Further the said reference or the reply from BIS officer is not even produced before this Hon'ble Tribunal and hence the same cannot be considered for deciding the present case. He also submitted that the contention of the Department that Handheld Blenders are not defined in IS: 302-2 -14 is absolutely baseless. He further submitted that specifications for Handheld Blenders are categorically mentioned in para 7.12, para 11.7.103, para 20.02, para 20.102, para 20.103 and para 25.14 of the IS: 302-2-14. He also submitted that IS: 302-2-14 had also clearly differentiated Handheld Blenders from Handheld Mixers in para 11.7.103/110, para 20.101/102, para 20.103 and in para 25.14 of the IS:302-2-14 and hence the contention of the respondent in this regard is also unsustainable. 5.  On the other hand, the learned AR reiterated the findings of the impugned order and submitted that the impugned import goods are subject to mandatory compliance of BIS Kitchen Appliances (Quality Control) Order, 2018 and the Department found that the impugned goods are not found to have complied with the said Standard and ther....