2008 (3) TMI 155

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ified under SH 9032.89 of the First Schedule to the Customs Tariff Act. The Assessing Officer assessed the goods accordingly, whereupon the assessee paid duty and cleared the goods. However, the assessee claimed reassessment of the goods under SH 8437.80 of the Customs Tariff Schedule. This claim was rejected by the original authority, which classified the above goods under SH 9032.89. Aggrieved, the party preferred appeal to the Commissioner (Appeals), but the latter did not disturb the classification. Hence the present appeal of the assessee. 2. In this appeal also, the assessee maintains that what they imported was a "dampening system for mills" and the same required to be classified under SH 8437.80. In support of this case, learned ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al of the relevant invoice, which is also available on record, we find that one piece each of "electronic control", "measuring section" and "water dosage unit" were imported by the appellants. It is not difficult to discern that item no. 1 in the above list represents the 'electronic control unit' mentioned as the first item in the invoice; that the items mentioned at S. Nos. 3, 5, & 6 of the above list constitute the 'water dosage unit' mentioned as the third item in the invoice; and that the items mentioned at S. No. 9 to 12 in the above list constitute the 'measuring section' mentioned as item no. 2 in the invoice. In this context, we shall refer to the HSN Explanatory notes under Heading 84.37. HSN Heading 84.37 is completely aligned wi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....smuch as the HSN Notes say that such machine may or may not incorporate heating or weighing apparatus. S. No. 8 in the aforesaid list mentions weigher, mechanical or electrical; S. No. 2 of the list mentions voltage 110-250 A.C; S. No. 4 in the list mentions Water inflow, while S. No. 7 mentions Grain inflow. Non-inclusion of such items in the imported machine would not materially affect classification of the item under the first part of Heading 84.37 in view of the HSN Notes. Thus, in our view, the goods imported by the assessee would appropriately be classifiable as "Grain dampening machine" under the first part of Heading 84.37 i.e., under SH 8437.10 rather than in the second part of Heading as "Other machinery". The claim of the Revenue....