TaxTMI 
TaxTMI 
TaxTMI 
2025 (6) TMI 1677
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.... screenprinting machines in their factory and the final products produced from such machines i.e., stickers are mainly supplied to leading two-wheeler manufacturers viz., Hero Motors and Bajaj Auto. For the purpose of aforesaid machines, the appellants had imported 'printing frames profile SLOP' having dimension 135/125 or 105/95 X 50 X 5.0/2.5 mm from the supplier M/s Anton Hurtz GMBH & Company, Germany. In this regard, the appellants have filed Bill of Entry (B/E) No. 8748989 dated 13.12.2012 by classifying the said product under Customs Tariff Item (CTI) 8443 9990 of the First Schedule to the Customs Tariff Act, 1975. The imported goods were subjected to examination on second check basis by the jurisdictional customs authorities. 2.2 Upon such examination, the Department had interpreted that the impugned goods are liable to be classified under CTI 7610 9090. Accordingly, proceedings were initiated for confiscation of imported goods under Section 111(m) and consequential penalty under Section 114A/ 112(a) of the Customs Act, 1962. On the basis of the request letter dated 26.12.2012 of the appellants for waiver of issue of Show Cause Notice, the case was adjudicated by the origin....
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....mensions enable these to be part of such screen-printing machines and therefore, the classification of impugned goods adopted by the appellants under CTI 8443 9990 is correct and is legally sustainable. 3.3 It was further submitted by the learned Advocate that the department has proceeded on the premise that the US Customs Ruling had given a classification opinion on extruded aluminium frames, for classifying it under sub-heading 7616.99.50.90 of US Customs Tariff, which he submitted does not have any legal force in India. Therefore, he prayed that the appeal filed by the appellants be allowed. 4. On the other hand, the Learned Authorised Representative (AR) appearing for the Revenue reiterated the findings recorded in the impugned order and further submitted that the appellants had mis-declared the classification of the imported goods. Hence, he submitted that the impugned order is sustainable. 5. We have heard both sides and perused the case records and additional paper books submitted in this case by both sides. 6.1 The issue involved herein is to decide the classification of impugned goods imported by the appellants as to whether, the same merits classification under Custom....
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.... article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished articles has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. 3. When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general desc....
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....he context otherwise requires. THE GENERAL EXPLANATORY NOTES TO IMPORT TARIFF 1. Where in column (2) of this Schedule, the description of an article or group of articles under a heading is preceded by "-", the said article or group of articles shall be taken to be a sub-classification of the article or group of articles covered by the said heading. Where, however, the description of an article or group of articles is preceded by "- -", the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has "-". where the description of an article or group of articles is preceded by "---" or "----", the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has "-" or "--". 2. The abbreviation "%" in any column of this Schedule in relation to the rate of duty indicates that duty on the goods to which the entry relates shall be charged on the basis of the value of the goods as defined in section 14 of the Customs Act, 1962 (52 of 1962), the duty being equal to such percentage of ....
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.... appropriate subheading. In the event of the goods cannot be classified solely on the basis of GIR 1, and if the headings and legal notes do not otherwise require, the remaining Rules 2 to 6 may then be applied in sequential order. Further, while classifying goods, the foremost consideration is the 'statutory definition', if any, provided in the Customs Tariff Act. In the absence of any statutory definition, or any guideline provided by HS explanatory notes, the trade parlance theory is to be adopted for ascertaining as to how the goods are known in the common trade parlance for the purpose of dealing between the parties. 7. In the case before us, the contending classification of imported goods discussed in the impugned order are either under CTI 8443 9990 or under CTI 7610 9090 of the First Schedule to the Customs Tariff Act. Thus, it is clear that at the Chapter level itself, there is a difference of opinion among the department and the appellants. The dispute in classification therefore lies in the narrow compass of analysis of the appropriate Headings under which the impugned goods are covered as per the Customs Tariff in the respective Chapters and then classifying th....
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....present dispute is falling under CTI 7610 9090 or under CTI 8443 9990, and the respective tariff entries are given below : "Tariff Item Description of goods (1) (2) 7610 ALUMINIUM STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING 9406) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES AND BRIDGESECTIONS, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS, DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS, BALUSTRADES, PILLARS AND COLUMNS); ALUMINIUM PLATES, RODS, PROFILES, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES 7610 1000 - Doors, windows and their frames and thresholds for doors 7610 90 - Other: 7610 9010 --- Structures 7610 9020 --- Parts of structures, not elsewhere specified 7610 9030 --- Aluminium plates, rods, profiles, tubes and the like, prepared for use in structure 7610 9090 --- Other" And SECTION XVI MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES NOTES : .... 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Ch....
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....3 9990 --- Other" 8.1 It could be seen that by applying the GIR 1, the position is made clear that Chapter Sub-Heading 7610 90 covers within its scope and ambit, other aluminium structures and other aluminium goods used in structures; however, these do not cover aluminium parts or aluminium structures for use in screen-printing machines. Further, the CTI 7610 9090 is a residual heading of 'other' which does not specifically cover the impugned goods, just because it is made of aluminium. It is also worthwhile to note that the 'aluminium profiles' covered under the CTH 7604 are of basic shapes such as rods, bars, hollow profiles and the impugned goods are not covered under the scope of such heading, which require further working in order to bring it to goods of general or specific use. Therefore, we are of the prima facie view that the impugned goods are not covered by the CTI 7610 9090, as upheld by the learned Commissioner of Customs (Appeals) in the impugned order, by confirming the decision of the original authority, on the classification of the impugned goods. 8.2. Similarly, by applying same GIR 1, it could also be seen that Chapter Heading 8443 covers within its scope and....