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Issues Involved: Import of goods under EPCG scheme, classification of goods under specific tariff headings.
Import of Goods under EPCG Scheme: The appellant made two imports during the impugned period. For the first import, only part of the goods reached India before the EPCG license was available, while the rest arrived after the license was granted. The appellant argued that the entire lot should enjoy duty benefit under the EPCG Scheme once the license was issued. The Tribunal held that the grant of EPCG cannot be claimed for the second part of the first import as it occurred before the EPCG license was available. Duty demand on this count was confirmed, emphasizing that the exchequer should not suffer due to mistakes by the exporter or importer. However, for the second lot of import covered by the EPCG license, the benefit was granted as there was no disagreement on this aspect between the parties. Classification of Goods: The classification issue arose regarding whether the appellant's goods should be categorized as machinery for the wool weaving industry or as industrial vacuum cleaners for commercial use. The appellant argued for classification under heading 8448 49 90, which pertains to machinery for weaving industries. The Revenue contended that the goods should fall under heading 8479 89 91, which relates to industrial vacuum cleaners. The Tribunal found in favor of the appellant, noting that the imported goods were more aligned with the description under heading 8448 49 90, emphasizing the similarity in substance and coverage of both entries. The Revenue's claim that the goods belonged to 8479 89 91 was deemed unreasonable. Consequently, the appellant succeeded on the classification issue, and no duty demand was upheld on this ground. The appeal was partly allowed based on these findings, with consequential relief to follow as per the law. In conclusion, the Tribunal partially allowed the appeal, confirming duty demand for the second part of the first import due to the absence of the EPCG license at the time, while granting the EPCG benefit for the second lot of import. Additionally, the appellant succeeded in the classification dispute, leading to no duty demand on that count.
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