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Issues:
Entitlement of 'Ionisation Smoke Detectors' for concessional rate of duty under Notification No. 79/93-Cus. Analysis: The appeal by Revenue against the Order-in-Appeal focused on the classification and duty assessment of 'Ionisation Smoke Detectors' imported by the appellants. The original authority classified the detectors under Chapter Heading No. 9022.19 and assessed duty at 65% to 10%. The adjudicating authority, while examining the claim for assessment under Exemption Notification No. 79/93-Cus., concluded that the detectors did not fall under the category of electrical measuring, checking, analyzing, or controlling instruments specified for exemption. The Commissioner (Appeals), however, granted the benefit of the Notification, considering the detectors as instruments for measuring or checking electrical quantities. The Revenue argued that the detectors did not qualify as instruments for measuring electrical quantities and supported the original authority's decision. The Tribunal reviewed the case records and found that the detectors triggered an alarm based on the presence of smoke, indicating a change in voltage level, but not direct measurement of electrical quantities. Consequently, the Tribunal ruled out the benefit under the Notification for the detectors, as they did not meet the criteria specified in the relevant sections of the Notification. The Tribunal further deliberated on the applicability of other sections of the Notification. It was noted that the detectors could not be classified under S. Nos. (c) and (d) of the Notification, with no claim from the importer to that effect. Considering these aspects, the Tribunal concluded that the Ionisation Smoke Detectors did not qualify for the benefits outlined in the Notification. The decision was made to allow the Revenue's appeal, affirming that the detectors were not entitled to the Notification's benefits. The operative part of the order was pronounced in open court on 8-6-2005.
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