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Issues: Classification of imported goods under Customs Tariff
Issue 1: Classification of imported goods under Heading 84.21 or 39.21 of the Customs Tariff The appellant imported a consignment declared as filter segments but the lower authorities classified them as plastic sheets. The lower authorities considered the imported material to be polyurethane foam sheets classified under Heading 39.21 instead of parts of filters under Heading 84.21. They emphasized that the goods were not cut to shape and size ready for fitment as filter elements. The Tribunal noted that the imported material should be assessed in the form presented for assessment and not by the intended ultimate use. The Tribunal concluded that the imported items, despite being manufactured for specific use as filters, retained their basic character of polyurethane foam under Chapter sub-heading 3921 and classified them under 39.21 of the Customs Tariff. Issue 2: Comparison with Previous Decisions The appellant cited precedents where similar materials were classified under Heading 8421.99 as parts of filters. However, the Tribunal differentiated the present case from those precedents, particularly the Titanium Equipments & Moulds Mfg Co. Ltd. case. The Tribunal highlighted that the Titanium case was decided based on a classification opinion by the Customs Cooperative Council, which was not applicable in the present case. The Tribunal also noted that the Supreme Court decision emphasized classifying goods based on how they are imported, not their ultimate use. Therefore, the Tribunal dismissed the appeal, finding no merit in classifying the imported goods as filter parts under Chapter 8421. Conclusion The Tribunal upheld the lower authorities' classification of the imported goods as plastic sheets under Chapter 39.21 of the Customs Tariff, rejecting the appellant's claim for classification as filter parts under Chapter 84.21. The Tribunal emphasized the importance of assessing goods based on their actual form at importation rather than their intended use. The decision highlighted the significance of legal precedents and classification principles in determining the appropriate classification of imported goods under the Customs Tariff.
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