2005 (8) TMI 611 - AT - Customs

Summary

Issues: Classification of imported goods under Customs Tariff Heading (CTH) 252020 or 3214.90.

Analysis:
1. The appellant imported goods declared as plaster grey, plaster white, Easy Render, thick Render, Silk Finish Grey, and Silk Finish White, seeking classification under CTH 252020. The authorities, after considering a test report, classified the goods under heading 3214.90, determining the leviable duties accordingly, leading to the appeal.

2. a. The appellant's advocate argued that the goods should be classified under Chapter 25, not heading 3214.90, as claimed by the importer.
b. The Departmental Representative (DR) countered by citing Chapter note 1 to Chapter 25, excluding mixture products, and noted that goods under import could be classified under Chapter 32.

3. Upon reviewing the Harmonized System Nomenclature (HSN) and Chapter notes, and acknowledging the imported goods as a mixture, the Tribunal found no basis to exclude the classification from Chapter 25. The classification under heading 3214.90 was upheld for goods used in plaster, based on the notes reviewed.

4. With no errors found in the lower authorities' order, the Tribunal affirmed the classification and dismissed the appeal.

5. The judgment was pronounced accordingly in court, finalizing the decision on the classification of the imported goods under heading 3214.90.