9911796707
|
Home
Issues: Classification of imported goods under the Customs Tariff Act, Refund claim based on classification, Interpretation of HSN for tools for working by hand
In this judgment by the Appellate Tribunal CEGAT, Bangalore, the issue at hand was the classification of imported goods termed 'Hydraulic Torque Wrench' and whether they should be classified under Heading 8467.90 as claimed by the importer or under 8479.89 as assessed by the proper officer. The importer filed a refund claim stating that the wrench was imported without its power pack, had a weight of 18.5 Kgs, and was used for tightening bolt heads. The Collector (Appeals) upheld the classification under 8479.90 based on the design and use of the wrench. However, the Tribunal found that the wrench could be considered a hand tool under Heading 8467.90, as per the Catalogue provided by the importer, and remanded the matter for reconsideration. The Collector (Appeals) based the classification on the design and use of the wrench, considering it as a hydraulic power wrench not meant for hand use. However, the Tribunal disagreed, noting that the Catalogue provided by the importer described the entity as a 'hydraulic power wrench' without stating it was not a hand tool. The Tribunal found that the weight of the wrench and the fact that a worker was shown using it in a photograph indicated it could be used by hand, contrary to the lower authority's inference. Furthermore, the Tribunal highlighted that the Collector's order indicated the wrench was a 'handy power wrench,' leading to confusion as to why it could not be considered a hand tool under the HSN classification for tools for working by hand. The Tribunal pointed out that the HSN for 84.67 did not specify a weight limit for hand tools, and as such, the wrench should be classified under 8467.90 for tools and 8467.99 for parts thereof. Consequently, the Tribunal set aside the lower authority's orders and remanded the matter for reconsideration based on the classification determined by them. In conclusion, the Appellate Tribunal CEGAT, Bangalore, in this judgment, emphasized the importance of accurately interpreting the classification of imported goods under the Customs Tariff Act. The Tribunal's decision to classify the 'Hydraulic Torque Wrench' as a hand tool under Heading 8467.90 for tools for working by hand and 8467.99 for parts thereof showcases the meticulous analysis required in such cases. The judgment serves as a reminder of the significance of thorough examination and adherence to classification guidelines to ensure fair treatment in customs matters.
|
