2012 (8) TMI 630 - AT - Customs

Classification - Injection Moulding Machine for manufacture of footwear soles Held that - Heading 8477.1000 of the Customs Tariff specifically covers Injection Moulding Machines therefore, is rightly classifiable under Heading 8477.1000 of the Customs Tariff. Anti-Dumping Duty Held that - Notification No. 39/2010-Cus excludes only Injection Moulding Machine classified under Heading 8453 of the Customs Tariff - machine in question is not classifiable under Heading 8453 of the Customs Tariff and the same is classifiable under Chapter Sub Heading 8477.1000 of the Customs Tariff. Therefore, the same is liable to Anti-Dumping Duty.

Summary

Issues: Classification of imported machine under Customs Tariff, Liability for Anti-Dumping Duty

Classification Issue:
The appellant imported a machine for Injection Moulding of footwear soles and claimed classification under Chapter Heading 8453 of the Customs Tariff. However, the adjudicating authority classified the machine under Chapter Heading 8477.1000, covering Injection Moulding Machines, and imposed Anti-Dumping Duty at 174%. The appellant argued that the machine should be classified under 8453 as it is intended for use in manufacturing leather shoes. The Revenue contended that the machine, meant for Injection Moulding of synthetic polymeric material, does not fall under 8453 but under 8477.1000. The Tribunal analyzed the product literature and noted that the machine is indeed an Injection Moulding Machine for synthetic polymers, making it rightly classifiable under 8477.1000, not 8453.

Anti-Dumping Duty Issue:
Regarding the levy of Anti-Dumping Duty, the Notification No. 39/2010-Cus. imposes the duty on Plastic Injection Moulding Machines under Chapter Sub Heading 8477.1000 imported from China, excluding those under Heading 8453. The appellant argued that since the machine is an Injection Moulding Machine, it falls under the excluded category and should not be subject to Anti-Dumping Duty. However, the Tribunal found that as the machine is not classifiable under Heading 8453 but under 8477.1000, it is indeed liable for Anti-Dumping Duty as per the Notification. Consequently, the Tribunal upheld the impugned order and dismissed the appeal based on the classification and Anti-Dumping Duty liability analysis.

This detailed analysis of the judgment highlights the key issues of classification under the Customs Tariff and the liability for Anti-Dumping Duty, providing a comprehensive understanding of the Tribunal's decision based on the arguments presented by the appellant and the Revenue.