2024 (11) TMI 743

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....ch was declared as 'infrared contactless thermometer' and valued at US $ 18 apiece which the adjudicating authority revised to US $ 30 per piece by resort to rule 5 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 and the rate of duty corresponding to tariff item 90251990 to that pertaining to tariff item 9025 1910 of First Schedule to Customs Tariff Act, 1975 leading to differential duty thereupon against self assessed duty of Rs. 7,98,931 on value of Rs. 28,80,588. The dispute was carried in appeal and the first appellate authority remanded the matter to the original authority for issue of a valid speaking order and, upon issue thereof to their detriment, was carried once again before the first appellate authori....

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....h reads surface temperature of objects by measuring the infrared radiation emitted by the object and displaying the results on an LCD screen. The unit is powered by 2 AAA batteries. Hence, an Infrared Thermometer has all characteristics of a Digital Thermometer.' 5. The impugned order is unclear about the manner in which the impugned goods fit the description of 'digital thermometers' and while the characteristics of the imported goods as obtained from the product catalogue are enumerated, the standards by which the imported goods were to be evaluated for conformity with the description as 'digital thermometers' has not been set out. The heading itself comprises several types of measuring instruments and thermometers, themselves, are fou....

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....ely upon the Revenue. If the Department intends to classify the goods under a particular heading or sub- heading different from that claimed by the assessee, the Department has to adduce proper evidence and discharge the burden of proof. In the present case the said burden has not been discharged at all by the Revenue......' the onus lies with the 'proper officer' to establish that the goods are aptly classifiable against the proposed description. The enumeration of the characteristics of the impugned goods are meaningless in the absence of such benchmark or is used in common parlance as description of the product. From the submissions of Learned Consultant, it appears that the impugned goods are intended for measuring temperature from a....