TaxTMI 
TaxTMI 
2023 (8) TMI 623
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....n the impugned order are that the appellants appear to have filed a Bill-of-Entry No. 6058653 dated 21.02.2012 for the clearance of "lawn mowers". The said item was declared under CTH 8433 1110. The adjudicating authority entertained a doubt that the impugned goods under challenge were required to be re-classified under different heading namely, CTH 8467 9900. 3. It appears that soon thereafter, the importer filed six more Bills-of-Entry for importing six more consignments of lawn mowers wherein the importer itself appears to have classified the same under CTH 8467 9900 and also paid the duty under protest, but however, it appears that the importer did not provide any technical literature or specifications of the product. 4.1 During a....
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....designed to be controlled and directed by hand during operation. 5. From the above, the Deputy Commissioner concluded that from the study of technical specifications as described in the User Manual, the imported product was an electrically operated device with a cutting device rotating in the horizontal plane and a large handle, thereby enabling a person to direct it by hand during operation. It is thus his case that when the specifications were compared with the explanatory notes to the competing Tariff Headings 8433, and 8467, the subject goods were nothing but 'tools for working in the hand', classifiable under CTH 8467 only. Thus, vide the Order-in-Original No. 19694/2012 dated 31.10.2012, the assessing officer ordered confirming the....
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....he Revenue under CTH 8467 does not stand. 8.3.1 He would invite our attention to HSN Explanatory Notes to Heading 84.33 to support his claim that the lawn mowers imported by the importer which are in question here, are specifically covered under 8433.11. He would also refer to the definition, which is the inclusive definition, wherein it has specifically included - the lawn mowers, whether worked by hand or motor driven, which may have a cutter bar like an agricultural mower, rotary blades which cut the grass against a fixed horizontal blade or a rotating disc with knives on the outer edge. 8.3.2 He would thereafter take us to the exclusion clause, which reads as under: - "However, the heading excludes portable machines....
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.... It also excludes tools (whether or not portable) fitted with a base plate or other device for fixing to the wall, bench, floor, etc., those with provisions for running on rails (e.g., machines for slotting or drilling railway sleepers) and walk-behind or similar hand directed machines on wheels e.g., floor grinding machines, for concrete, marble, or wood, etc." 8.3.5 He would thereafter refer to the specific exclusions of the heading wherein, at serial number (e), the reference is specifically to 'Electric lawn mowers'. 8.4 He would thus conclude his arguments by seriously contending that only when there is an exclusion clause and there is no specific category, only then a product could be classified under a different heading; but ho....