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Issues: Classification of Deodoriser LTC Catalyst under Customs Tariff Act
Classification Issue: The appeal concerns the classification of Deodoriser LTC Catalyst imported by the appellants under the Customs Tariff Act. The Commissioner of Customs (Appeals) determined that the product should be classified under heading 6815.99 as a deodorizer, not as a catalyst under heading 3815.19. The Commissioner found that the goods function as a deodorizer, as confirmed by the literature and the appellants' own description of the product's use in refrigerators to eliminate odors. The Commissioner emphasized that the limited nature of the catalyst function does not override the primary deodorizer function. The appellants argued that since the product acts as a catalyst to remove odors through a catalytic reaction process, it should be classified under heading 3815.19. However, upon reviewing the literature provided, the Tribunal concluded that the goods are indeed used and marketed as deodorizers, even though they operate based on catalyst principles. Consequently, the Tribunal upheld the classification determined by the authorities below, affirming the product's categorization as a deodorizer under heading 6815.99. The appeal was dismissed, and the impugned order was upheld. Conclusion: The Tribunal, in this case, addressed the issue of classifying the Deodoriser LTC Catalyst under the Customs Tariff Act. Despite the appellants' argument that the product functions as a catalyst for odor removal, the Tribunal upheld the classification as a deodorizer based on its actual use and marketing. The decision highlights the importance of considering the primary function and intended purpose of a product in determining its classification under the Customs Tariff Act.
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