2004 (11) TMI 451 - AT - Central Excise

Summary

Issues: Classification of imported goods under the Customs Tariff

Analysis:
1. Issue: Appeal against order-in-appeal passed by the Commissioner (Appeals).
- The appellant imported goods declared as micro assembly under Heading No. 8542.50 of Custom Tariff.
- Show cause notice issued claiming goods are classifiable under Heading 8473.21 of Customs Tariff.
- Appellant's contention: Goods were assessed before clearance, duty paid accordingly. Adjudicating authority classified goods under Heading 8471.20 based on comparison with other goods.
- No sample retained by Custom authorities. Adjudicating authority opened a calculator to examine classification, which was not manufactured or produced by the appellant.

2. Analysis:
- Issue: Proper classification of micro assemblies used in calculators.
- Revenue's contention: Micro assemblies to be used in calculators are rightly classifiable under Heading 8473.21 of the Custom Tariff.
- Tribunal's finding: No sample retained by Custom authorities for the imported goods. Adjudicating authority based classification on a calculator not related to the imported goods.
- Lack of evidence to show the imported goods match the micro assembly in the calculator examined by the authority.

3. Judgment:
- Tribunal found the impugned order unsustainable due to lack of evidence and set it aside.
- The appeal was allowed as the classification issue was wrongly decided without proper evidence linking the imported goods to the micro assembly in the calculator examined by the adjudicating authority.
- The decision was pronounced in open court on 19-11-2004 by the Vice-President of the Tribunal.