1985 (8) TMI 366 - AT - Customs

Summary

Issues: Classification of "Bird Scaring Cartridges" and "Adaptor (Pistol Adaptor)" under Customs Tariff Schedule

Classification of Bird Scaring Cartridges:
The appeal involved the classification of "Bird Scaring Cartridges" and "Adaptor (Pistol Adaptor)" imported by M/s. Hindustan Aeronautics Limited. The appellants claimed the goods should be classified under Heading No. 85.16 as "Electric traffic control equipment," while the Department argued they should be classified under Heading No. 93.01/07 as "Arms and Ammunition; parts thereof."

The appellants contended that the cartridges were used to scare away birds from airport runways, making them safe for landing, thus falling under Heading No. 85.16. However, it was highlighted that this heading pertained to "Electrical Machinery and Equipment," and the goods were not electrically operated. The Tribunal found the appellants' claim for classification under Heading No. 85.16 to be misconceived and inadmissible.

Classification of Adaptor (Pistol Adaptor):
The classification of the "adaptor" was also disputed, with the Department arguing it was a part of a Very pistol and should be classified accordingly. The Tribunal noted that Very pistols were classified under Heading No. 93.04, and as the adaptor functioned similarly to a Very pistol for firing bird scaring cartridges, it should be classified under Heading No. 93.01/07, which covers parts of arms.

Conclusion and Ruling:
The Tribunal ruled that the Bird Scaring Cartridges were more appropriately classified under Heading No. 36.01/08, which covers pyrotechnic articles producing light and sound effects. The cartridges were deemed similar to Very flares and fell under this heading. As no claim was previously made for classification under Heading No. 36.01/08, the Tribunal found no relief due to the appellants and disposed of the appeal accordingly.