TaxTMI 
TaxTMI 
2023 (10) TMI 608
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....e imported goods are meant for warming food in restaurant etc. To verify whether the goods falls under explosive CATEGORY for which compliance of Rule 7,14, 15 and 45 of the Explosive Rules, 2008 is applicable, clarifications were sought and appellant vide letter dated 12.09.2022 submitted that the goods imported are for food warming purpose, the liquid ingredient is Di-ethylene Glycol and the container is made up of Polypropylene. Hence the liquid is not explosive. After considering the submissions made by the appellant, the goods were subject to detailed examination and found that the goods are not falling under the category of explosive as alleged. However, the material filled in the container of Liquid Chafing Fuel wick is Di-ethylene G....
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....es for the interpretation states that goods which cannot be classified in accordance with Rules 2 and Rules 3 shall be classified under the heading appropriate to the goods to which they are most akin. And in the instant case, the impugned goods being an equipment for heating/warming good is most akin to the goods falling under the Tariff Item 84198190 I therefore find that the impugned goods have been rightly re-classified under CTI 84198190." 3. Aggrieved by the said order, present appeal is filed. Learned Counsel appearing on behalf of the appellant submits that the allegations are unsustainable. Regarding alleged violation of Manufacture, Storage and Import of Hazardous Chemical Rules, 1989, the alleged omissions are rectifiable erro....
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....1 Other machinery, plant and equipment: For making hot drinks or for cooking or heating food : 8419 81 90 Other u 10% 5. Thus to classify any goods under the category of CTH 8419 it should be 'Machinery, Plant or Laboratory Equipment' and not the 'Chafing Dish Fuel Wick' imported by the appellant. Learned counsel for the appellant also draw our attention to the definition of CTH 3606 which covered liquid or liquefied gas in containers. He further submitted that Heading 3606 would read as follows; (1) (2) (3) (4) (5) 3606 FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS....
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....1999 (113) E.L.T. 24 (S.C.) (iv) Hindustan Aeronautics Ltd. V/s Commissioner of Customs, Bangalore (2019 (370) E.L.T. 699 (Tri. -Bang.) (v) Carborandum Universal Ltd. V/s Commissioner of C.Ex., Chennai (2007 (211) E.L.T. 105 (Tri.-Chennai) 7. Regarding alleged violation of the Hazardous Chemical Rules, 1989 and order of absolute confiscation, it is submitted that said Rules would apply only in cases where chemicals listed in the Schedules of above Rules are imported and not when imported as a finished product "Chafing Dish Fuel Wick". It is further submits that when a finished product is imported, the same need to be classified as that finished product and the restrictions or prohibitions imposed if any on such classifi....
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....sed for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 will fall under said category. Moreover, as evident from the documents relied by appellant, same goods are traded by classifying the same under CTH 3606 1000 and allowed to clear under CTH 36061000 through Nhava Sheva port and Chennai port. On the other hand, while rejecting the above said classification, department considered the proper adjustment as falling under Chapter 8419 which lies to plant and machinery. Even as per the impugned order, Appellate Authority held that "impugned goods cannot be considered as a machinery or as a plant. I also find that there is no specific Tariff item for the impugned goods, which is basically and equipment....