TaxTMI 
TaxTMI 
2024 (9) TMI 571
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....ated 08.04.2022 Impugned order passed by the Commissioner (Appeals) whereby he set aside the order in original dated 13.08.2021 passed by the Deputy Commissioner and allowed the appeal of the respondent herein. The stay application is filed by the Revenue to seek stay of this order. This application is infructuous since the appeal itself has been taken up for hearing. The Cross objection has been filed by the respondent to oppose the appeal and pray that the impugned order may be upheld and the Revenue's appeal may be dismissed. No prayer for any additional relief has been made by the respondent in the cross objection. 2. We have heard Shri Rajesh Singh, learned authorised representative appearing for the department and Shri Prachit Mahaja....
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....of the department is that the imported goods have the essential character of electric kettle because it includes kettle body, Plastic lid, thermostat, base plastic top and base plastic bottom. If these are assembled they have the essential characteristics of the electric kettle. The essential character of an electric kettle is to heat the liquid inside through electro thermic mechanism and for this purpose the heating element is included under kettle body. The bottom part provides electric connection. The thermostat monitors electric connection and when appropriate temperature is reached, it switches off the heating. Therefore, in terms of GIR 2(a) it should be classified as electric kettle. GIR 2(a) reads as follows: "Rule 2: (a) Any ref....
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....electric kettle cannot made functional. It is only when all the parts which are imported as well as those which are domestically procured are assembled will the article get its essential characteristics and will be marketable as electric kettle. Therefore, the parts imported by the respondent deserve to be classified only as parts of electric kettle and they cannot be classified as an electric kettle by applying GIR 2(a). 11. We have considered the submissions advanced by both the sides. 12. The short question to be answered as to whether in the facts of this case by applying GIR 2(a), the imported goods can be classified as electric kettle or not. The finding of the Deputy Commissioner on this issue was as follows: "12. I find that the....
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..... I also find merit in the contention of the appellant that the imported goods, i.e. Kettle Body, Plastic Lid, Thermostat, Base Plastic Top and Base Plastic Bottom cannot be put together by means of simple fixing device or by riveting or wielding. In fact, the electric kettle is incomplete without Assembly of Kettle controller with sensor, Electric wire and ISI Plug etc. which are procured by the appellant from the domestic market and put together by the appellant in India." 14. As per GIR 2(a) goods in CKD or SKD condition deserve to be classified as finished articles. Similarly, unfinished or incomplete articles also deserve to be classified as complete or finished articles. If they are imported as parts which, if assembled, will not mak....