2024 (11) TMI 1597

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....ndia Free Trade Agreement (as per CBIC Notification No. 46/2011 dated 01.06.2011). 2. Submission by the Applicant: 2.1 M/s Shri Mahavir Jain Aradhna Kendra (IEC: AADTS7140Q) intends to import furniture/ cabinets, classifiable under CTH 9403), for the Museum in CKD/ SKD form from Singapore for their Koba Museum Project in different consignments by availing duty exemption in accordance with provisions of the Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India] Rules, 2009, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 189/2009-Customs (N.T.), dated the 31st December, 2009 and Notification: 46/2011-Cus. dated 01-Jun-2011, as amended from time to time. The applicant seeks to obtain an advance ruling on appropriate classification of the item/product import of Furniture in SKD/CKD Form imported in different consignments and its eligibility for the duty exemption as per the ASEAN-India Free Trade Agreement (as per CBIC Notification No.46 dated 01.06.2011). 2.2....

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....ils of Personal Hearing: 4.1 A personal hearing was held on 26.07.2024 Shri Ashwani Kumar Prabhakar, Advocate appeared for the hearing on behalf of the applicant. He reiterated the contention made in the application and submitted that the subject import goods i.e. furniture/ display cases in CKD/SKD form to be imported in different consignment are to be classified under CTH 9403 and merit exemption/ duty benefit under ASEAN Preferential Trade Rules 2009 read with Customs Notification 189/2009 Custom (NT) rescind by 46/2011 and as amended. He further submitted a compendium of case laws and circular in support of their claim. They relied upon the following case laws : (a) 2018(10) G.S.T.L. 3(SC) (b) 2006(193) E.L.T. 138(A.A.R.) (c) Ruling No. CAAR/Mum/ARC/48-51/2022 in Application No. CAAR/CUS/APPL/71- 74/2022 O/o Commr -CAAR-Mumbai decided on 29.12.2022 (d) (2023) 2 Centax 74 (A.A.R .- Cus-Del.)/2023 (383) E.L.T. 224 (A.A.R-Cus-Del) Before the Customs Authority for Advance Ruling, New Delhi. It was specifically asked as to how it can be ascertained the correlation between the CKD/ SKD parts for arriving at the discovery about the consignment....

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....include a reference to that article complete or finished by virtue of this rule), presented unassembled or disassembled. Thus, when any article such as CFL is imported in CKD/SKD condition, its classification for the purpose of assessment would be done as complete or finished article in terms of the said Rule 2(a). Accordingly, when anti-dumping duty is attracted on any article then it is also to be levied if the said article is imported on CKD/SKD condition either together of in one lot or in part shipments." 6.4 Here, the terms 'as presented' and 'essential character' are important to decide the case at hand. These two terms are employed in the proviso of the Rule 2(a) mentioned above. It is observed that the incomplete or unfinished articles may be classified under the same heading wherein the complete or finished article are classified, provided, the articles/ goods as presented before the Customs for clearance have the essential character of the complete or finished articles/ goods. 6.5 Therefore, by virtue of this rule, in the instant case, I find that the applicant has proposed to import Furniture/ Display Cases in CKD/SKD condition and has clarified th....

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....udes furniture's for: (1) Private dwellings, hotels, etc., such as: cabinets, linen chests, bread chests, log chests; chests of drawers, tall boys; pedestals, plant stands; dressing -- tables; pedestal tables; wardrobes, linen presses; hall stands, Umbrella stands; side-boards, dressers; cupboards; food-safes; bedside tables; beds (including wardrobe beds, camp-beds, folding beds, cots, etc.); needlework tables stools and foot-stools (whether or not rocking) designed to rest the feet, fire screens; draught- screens; pedestal ashtrays; music cabinets, music stands or desks; play-pens; serving trolleys (whether or not fitted with a hot plate). (2) Offices, such as: clothes lockers, filing cabinets, filing trolleys, card index files, etc. (3) Schools, such as: school-desks, lecturers' desks, easels (for blackboards, etc.). (4) Churches, such as: altars, confessional boxes, pulpits, communion benches, lecterns, etc. (5) Shops; stores, Workshops, etc; such as: counters; dress racks; shelving units; compartment or drawer cupboards; cupboards for tools, etc.; special furniture (with cases or drawers) for printing-works (6) Laborato....

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.... that the goods in respect of which the benefit of this exemption is claimed are of the origin of the countries as mentioned in 1[Appendix I or Appendix II, as the case may be], in accordance with provisions of the Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India] Rules, 2009, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 189/2009- Customs (N.T.), dated the 31st December, 2009At All goods specified in column (2) at S. No. 966 (I) of Notification No. 046/2011-Cus dated 01.06.2011 provides said exemption for the goods. 6.13 Conditions/provisions and procedures stipulated in AIFTA, Customs Notification no 46/2011, Section 28 DA of the Customs Act, 1962 and CAROTAR 2020 need to be verified in each case. Singapore is listed at sr. no. 2 in the Appendix 1 of this notification. The benefit of exemption under Notification 46/2011- Cus. is available to all goods falling under CTH 9403 of the first schedule of the Custom Tariff Act, 1975. 6.14 On the basis of for....