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Issues: Classification of goods as chill moulds and entitlement to benefit under Notification No. 23/91-Cus., dated 14-3-1991.
Classification of Goods: The case involved the classification of chill moulds imported by M/s. Tata Yodogawa Ltd. The Customs Authorities initially assessed the goods under Heading 8480.49 based on the importer's submission that the moulds were essential parts of a centrifugal casting machine. The Assistant Collector determined that the goods fell under Heading 8480.49, considering their nature and purpose, as well as the HSN Explanatory Notes. The Collector (Appeals) upheld this classification under Chapter Heading 8480.90, emphasizing the specific direction for classification in the HSN. The Tribunal also supported this classification, noting the specific mention of chill moulds under Chapter Heading 84.80 and the exclusion of moulds from Chapter Heading 84.54. Ultimately, the Tribunal concurred with the previous findings that the goods were appropriately classified under Chapter Heading 8480.49. Entitlement to Benefit under Notification No. 23/91: The second issue revolved around the applicability of the concessional rate of duty under Notification No. 23/91-Cus., dated 14-3-1991, to the imported chill moulds. The Tribunal's earlier decision granted the benefit of the notification to the moulds, irrespective of their classification under different headings. However, the matter was remanded back to the Commissioner (Appeals) by the Supreme Court for a detailed examination of this issue. The Tribunal highlighted that while the importer had claimed the benefit under the notification, it had not been adequately discussed or decided by the Lower Authorities. Therefore, the Tribunal deemed it necessary to remand the case for a thorough review of the entitlement to the concessional rate of duty under the said notification, ensuring the appellants are given a fair opportunity to present their case. In conclusion, the Tribunal allowed the appeal by way of remand, directing a comprehensive reconsideration of the entitlement to the concessional rate of duty under Notification No. 23/91-Cus., dated 14-3-1991, while affirming the classification of the chill moulds under Chapter Heading 8480.49 based on their nature and the HSN Explanatory Notes.
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