2026 (5) TMI 75

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....027 as declared by the Appellant. 2. The brief facts are the ITC Limited ('the Appellant'), having office at ITC Life Sciences and Technology Centre is a DSIR (Department of Scientific and Industrial Research, Ministry of Science and Technology, Government of India) certified Research facility which is engaged in developing various kinds of products through Research and Development activities. The Appellant imported "1520 Monodisperse Aerosol Generator: w/Acc-SN (230-20190417-01 vide Bill of Entry No. 3301122 dated 20.05.2019 and goods were classified under Customs Tariff Item (CTI) 9027 5090 of the First Schedule to the Customs Tariff Act, 1975 at the duty rate of 0% (Basic Customs Duty) + 0% (Social Welfare Surcharge) + 18% (IG....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ments work in tandem to produce the final analytical result for the physical and chemical analysis of the aerosol. The Appellant follows the below-described process for this purpose: Step 1: Aerosol particles are generated using the Mono-disperse aerosol generator (the imported item which is the subject of the present appeal). Step 2: The generated aerosol is then fed through Electrical Neutralizer in order to neutralize the negative or positive charges of the aerosol. Step 3: Once neutralized, a sample of such neutralized aerosol will be diluted with the Diluter to attain the required concentrate of aerosol. Step 4: The particle size and concentration of the diluted aerosol will be measured using the APS....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Customs Tariff Item 9027 8090. Relevant extract of Tariff Entry 9027 8090 under Chapter 90 of the Customs Tariff Act, 1985 is reproduced below: Tariff Item Description of goods 9027 Instruments and Apparatus for Physical or Chemical Analysis (For Example, Polarimeters, Refractometers, Spectrometers, Gas Or Smoke Analysis Apparatus); Instruments and Apparatus for Measuring or Checking Viscosity, Porosity, Expansion, Surface Tension or The Like; Instruments and Apparatus for Measuring or Checking Quantities of Heat, Sound or Light (Including Exposure Meters); Microtomes 9027 80 - Other instruments and apparatus 902780 90 Other 7. The Learned Chartered Accountant (CA) draws our attention to description of goods falli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....machine where the goods imported by the Appellant is part of the said machine. Learned CA further draws our attention to the Bill of Entry No. 3301122 dated 20.05.2019, where the description of the goods is shown as under Customs Tariff Item (CTI) 9027 50 90, Aerodynamic Particles Sizer, w/ACC-SN (71913011) for physical and chemical analysis for research and development purpose. 9. Learned CA further submits that for the very same impugned product/goods, an allegation was made during Audit and another show cause notice (SCN) No.177/2023-24 dated 08.01.2024 was issued alleging that it is classifiable under Customs Tariff Item (CTI) 8543 70 19 and the benefit of Notification No. 24/2005-Cus dated 01.03.2005 would not be available. However,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n is in line with the Commercial invoice issued by the supplier of the Product; (c) The supplier has classified the goods under HS code 9027 in the commercial invoice; (d) The issue in the present facts is regarding classification of the Product, which is interpretational in nature. 11. Learned CA further submits that though the Appellant had raised the issue regarding unsustainability of the demand by invoking the extended period of limitation, the Adjudicating authority has not considered the issue and confirmed the demand by invoking the extended period of limitation as per Section 28(4) of the Act without any allegation regarding suppression of facts by the appellant; the Respondent has failed to appreciate that the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Vishal G Trivedi & Ors. Vs. C.C., Ahmedabad [2019 (4) TMI 945 - CESTAT (ix) CCE, Chandigarh Vs. Raja Forgings & Gears Ltd. [2008 (7) TMI 710 - CESTAT] (x) Biomax Life Sciences Ltd Vs. CC,CE&ST, Hyderabad-IV [2020 (7) TMI 585 - CESTAT] 14. Learned Authorized Representative (AR) for the Revenue reiterated the finding in the impugned order. 15. Heard both sides and on perusal of records, 16. We find that the product in dispute is an aerosol generator, which is used for producing mono-disperse droplets and aerosol particles for physical and chemical analysis. The impugned Product does not operate in isolation and forms a key component of the entire System apparatus, without the said equipment the system will be unable....