TaxTMI 
TaxTMI 
2026 (4) TMI 1167
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....the impugned appeal. 2. The appellant Sumitra Devi Kejriwal, Proprietor of M/s. Tea Spares (India) having IEC No.0288046021, imported various items under description of Tea Plucking/Pruning Machine/Spare Parts of Tea Pruning Machine and filed two Bills of Entry No.3909784 dated 17.08.2017 and 4175701 dated 27.11.2017 for clearance of the said goods. The importer had self-assessed the two Bills of Entry and post assessment out of charge was granted by the authorities. Subsequently, during the course of post clearance audit it was noticed by the authorities that there was a short levy of IGST, which according to the authorities was leviable at 18% (Sl.No.453 of Schedule-III of Notification No.01/2017 - Integrated Tax (Rate) dated 28.06.201....
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....ained to lack of jurisdiction, for the contention raised that Notice under Section 28(4) of the Customs Act cannot propose recovery of IGST which is not 'duty' specified under the Customs Act and hence any such demand would be beyond jurisdiction. 4. The adjudicating authority, however, agreeing with the contentions of the Noticee dismissed the show cause notice and dropped the proposed demand of Rs.2,68,581/-. In appellate proceedings however, the Commissioner(Appeals) did not agree with the contentions of the lower authority stating therein that the adjudicating authority had not drawn any conclusion raised by the department on the disputes raised and should have concluded as to which of the two entries - whether Entry No. Sl. No. 196 ....
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....try No. 3909784 dated 07.11.2017 has four items out of which i. The 1st item has been declared as "Mitsubishi Tea Pruning Machine TPC 280" and being a complete machine has been classified under the heading 84328090 ii. The remaining three items of this bill of entry being declared as "Spare Parts of Tea Pruning Machine" have been classified under the tariff entry no. 84329090 i.e. the tariff entry reserved for parts of goods falling under the heading 8432. b. The bill of entry no. 4175701 dated 27.11.2017 which has been filed to clear a single item declared as "Mitsubishi Tea Pruning Machine TPC 280" and also being a complete machine has been classified under the beading 84328090 9. We find that the adjudicatin....
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.... invoking the extended period of limitation with other attendant consequences of interest and penalty. Thus, in order to determine the appropriateness and legality of the demand for correct application of IGST, it is imperative to ascertain as to whether the appellant's contention or the department's plea in the matter is legally sustainable. For sake of ready reference CTH 8432 is reproduced below : Tariff Item Description of goods (1) (2) 8432 AGRICULTURAL, HORTICULTURAL OR FORESTRY MACHINERY FOR SOIL PREPARATION OR CULTIVATION; LAWN OR SPORTS-GROUND ROLLERS 8432 10 - Ploughs: 8432 10 10 --- Disc ploughs 8432 10 20 --- Other tractor ploughs 8432 10 90 ....
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.... classifiable under heading 8432 - being agricultural, horticultural or forestry machineries used for cultivation. We note that the Revenue have however not raised this question of classification for "Tea Pruning Machines" under CTH 8432 and have merely contested that the goods not being specifically mentioned under entry no.196 of Schedule II of the IGST Notification No.01/2017 Integrated Tax (Rate) dated 28.06.2017 are correctly classifiable for IGST levy under residual serial no.453 of Schedule III of ibid notification dated 28.06.2017. 12. It is a fact that for IGST purposes, the Tariff Entry/Subheading/Heading/Chapter mentioned against a particular entry in any of the six schedule of the IGST is inextricably linked with the correspo....
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....hetti or similar products : 8438 10 10 --- Bakery machinery 8438 30 - Machinery for sugar manufacture : 8438 30 10 --- Sugar cane crushers 8438 30 90 --- Other 8438 40 00 - Brewery machinery 8438 50 00 - Machinery for the preparation of meat or poultry 8438 60 00 - Machinery for the preparation of fruits, nuts or vegetables 8438 80 - Other machinery : 8438 80 10 --- Auxiliary equipment for extrusion cooking plant 8438 80 40 --- Tea leaf rolling or cutting machine 8438 80 90 --- Other 8438 90 - Parts : 8438 90 10 --- Of sugar manufacturing machinery 8438 90 90 --- Of other machinery 14. It is therefore clear that a....