TaxTMI 
TaxTMI 
2026 (1) TMI 1022
X X X X Extracts X X X X
X X X X Extracts X X X X
.... breaking). The said product was classified at the time of clearance under CTH 73269080, imported vide Bill of Entry No.7119217 dated 07.07.2018. The said import consignment was duly assessed as declared after customs examination and allowing them the benefit of the SAFTA Certificate. 2. The Revenue vide show cause notice dated 10.09.2020 however called upon the appellant for classification of the product under CTH 8483 1092 attracting IGST @ 28%, seeking to recover the same along with interest and imposition of penalty on the appellant. 3. During the course of litigation proceedings in the matter, the appellant has contended that the imported goods being different/broken portions of shaft recovered on ship breaking, cut into varying ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e commercial invoice indicated the description of imported goods as "Iron and steel Shaft (Parts of Ship) (HS Code No.7326 9090)", which goods are otherwise aptly covered under the specific description of „parts of ship, floating structures and vessel'. We note that the heading 84031092, certainly cannot be the appropriate CTH, as it restricts itself to Crank Shafts for engines of CTH 8408 i.e. Compression-ignition internal Combustion Piston Engines (diesel or semi diesel engines), which the imported goods are certainly not. 6. It has been argued before us that the imported goods are different portions of shaft as recovered on ship breaking cut into varying lengths and are no longer recognizable as shaft as could merit classificati....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e case of Commissioner of Customs (Port), Kolkata v. M/s. Laxmi Metal Works (Customs Appeal No.76658/2019-DB). 8. Consistency and certainty are two great hallmark of a robust legal system. The law as propounded has to be adhered to in both letter and spirit. Suspicion howsoever grave can certainly not be a substitute for sound proof. The commercial invoice as well as the SAFTA Certificate categorically mention the classification of goods under heading 73269090.The Revenue, post clearance of the imported goods have not given out a single sustainable reason for the proposed change of classification. Parts of ships, excluding those specified under heading 7326 9080, are clearly classifiable under CTH 7326 9090, in view of the specific descr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....porter including the country of origin certificate, state the classification as CTH as 7326 9090. Moreover, in view of what is stated herein the said goods would clearly be classifiable under 7326 9090. 10. In view of the aforesaid discussions, we find the order of the lower authority as not in accordance with law and therefore the same would be required to be set aside. We therefore set aside the impugned order in its entirety and allow the appeal filed by the appellant with consequential relief, if any, as per law. (Order pronounced in the open court on 20.01.2026.) ============= Document 1 Other kg. 10% 7326 articles of iron or steel - Forged or stamped, but not further worked : 7326 11 00 7326 19 -- Grinding balls and ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) 8483 10 - Transmission shafts (including cam shafts and crank shafts) and cranks : 8483 10 10 ... Crank shafts for sewing machines . u 7.5% Other : 8483 10 91 Crank shaft for engines of heading 8407 U 7.5% 8483 10 92 Crank shaft for engines of heading 8408 7.5% 8483 10 99 Other . U 7.5% 8483 20 00 - Bearing housings, incorporating ball or roller bearings U 7.5% 8483 30 00 - Bearing housings, not incorporating ball or roller bearings; plain shaft bearings 7.5% 8483 40 00 - Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws....