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Issues: Classification of imported goods under Customs Tariff - Parts of filters or raw material?
Detailed Analysis: 1. The appellant imported a consignment declared as filter segments and claimed classification under Heading 84.21 of the Customs Tariff, seeking benefits under Notification No. 59/87. However, the lower authorities determined that the imported goods were plastic sheets in the form of rolls, specifically poret foam sheets, which fall under Heading 39.21. They based this decision on the thickness of the material, the Test House report, and the fact that the imported material had not been cut to shape and size ready for fitment as filter parts. The authorities emphasized that the classification should be based on the form in which the goods are imported, not their intended use, and classified the items under Heading 39.21 accordingly. 2. The appeal was filed against the denial of classification of the imported rolls of material as filter segments/parts under Chapter 84.21 by the importer. During the hearing, the advocate referenced a previous decision and argued that the goods imported were similar to those in a specific case classified under a different sub-heading of the Customs Tariff. However, the Tribunal noted that no classification opinion had been presented by the advocate, and based on a Supreme Court decision emphasizing classification based on the form of importation rather than the ultimate use, the goods were deemed to be classified as plastic articles under Chapter 39.21, not as filter parts under Chapter 84.21. 3. The Tribunal further highlighted that the advocate's reliance on a previous decision was unfounded as that case had been decided based on specific Customs Cooperation Rulings, which were not applicable in the present case. The Tribunal found no merit in reclassifying the imported goods as filter parts under Chapter 84.21, as they were determined to be polyurethane foam rolls falling under Chapter 39.21. Therefore, the appeal was dismissed, confirming the classification of the goods as plastic articles under the Customs Tariff. In conclusion, the judgment centered on the classification of imported goods as filter parts or raw material under the Customs Tariff. The Tribunal emphasized the importance of assessing the classification based on the form in which the goods are imported, rather than their intended use, and ultimately classified the goods as plastic articles under Chapter 39.21, dismissing the appeal for reclassification under Chapter 84.21.
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