1983 (4) TMI 272 - AT - Customs

Summary

Issues: Classification of imported goods under Customs Tariff Schedule, Refund claim for Customs duty, Countervailing duty rate

Classification of imported goods under Customs Tariff Schedule:
The appellant imported Matrix Board Stereo Flongs and claimed they should be classified under Heading No. 84.34 instead of 48.01/21. The dispute centered on whether the goods were "Impressed Flongs and Matrices" falling under Heading No. 84.34. The Tribunal analyzed the Customs Tariff Schedule, Import Trade Policy Schedule, and Explanatory Notes to determine the correct classification. It was established that Heading No. 84.34 covered already impressed flongs and matrices, not raw materials for future impression. As the goods were imported in sheet form, they were correctly classified under Heading No. 48.01/21. The Tribunal rejected the appellant's argument based on the Import Trade Policy Schedule, emphasizing the legal force of the Customs Tariff Schedule for classification purposes.

Refund claim for Customs duty:
After the goods were assessed and duty paid under Heading No. 48.01/21, the appellants filed a refund claim, contending that the goods should have been assessed under a different heading. The Assistant Collector and the Appellate Collector rejected the claim, upholding the initial classification. The Tribunal reviewed the grounds for the refund claim, including the Import Control License and the change in countervailing duty rates. Ultimately, the Tribunal found no merit in the appeal and rejected the refund claim.

Countervailing duty rate:
The appellants argued that the countervailing duty should have been charged at a specific rate per kg instead of the ad valorem rate of 30%. The Tribunal examined the corresponding item in the Central Excise Tariff Schedule and the changes in duty rates up to the 1976 budget. It concluded that the Customs authorities correctly levied the countervailing duty at 30% ad valorem, equivalent to the excise duty applicable. The Tribunal found no reason to interfere with the lower authorities' decision regarding the countervailing duty refund claim.

Conclusion:
After thorough analysis and consideration of the submissions, the Tribunal rejected the appeal, affirming the classification of the imported goods under Heading No. 48.01/21 of the Customs Tariff Schedule. The refund claim for Customs duty and the challenge to the countervailing duty rate were both dismissed, upholding the decisions of the lower authorities.