2018 (5) TMI 1974 - AT - Customs

Classification of imported goods - Diluent Solvent Mineral Oil (high boiling range) - Diluent Solvent Mineral Oil (low boiling range) - whether classified under Tariff Item No. 2901 10 00 or not? - HELD THAT - The said CTH is applicable to Acyclic Hydro Carbon . The lower authorities have denied such classification by taking the view that in the absence of test report regarding the exact nature of the imported goods, these goods are required to be classified on the basis of their nature i.e. Mineral Oil . Since Mineral Oils are classified under Chapter 27 we find no reason to interfere with the finding of the lower authorities, classifying these two items under CTH 2713 90. Low Track Varnish Offset - High Track Varnish Offset - whether classified under Tariff No. 3907 50 00 or not? - HELD THAT - The appellant s claim of classification under CTH 3907 as Alkyd Resins was not found favour with the lower authorities. He has held that in the absence of specific chemical test report identifying the nature of the chemical contained in the imported chemicals, the classification is to be made under the general head i.e. CTH 3209 which is applicable to Varnish . Appeal dismissed - decided against appellant.

Summary

Issues: Classification of imported chemicals under Tariff Items 2901 10 00, 2713 90, 3907 50 00, and 3209 90 20.

In this judgment by the Appellate Tribunal CESTAT KOLKATA, the appeal was made against the Order-in-Appeal regarding the classification of imported chemicals. The appellant sought classification of Diluent Solvent Mineral Oil (high boiling range) and Diluent Solvent Mineral Oil (low boiling range) under Tariff Item No. 2901 10 00, and Low Track Varnish Offset and High Track Varnish Offset under Tariff No. 3907 50 00. However, the appraising officer classified these items under Tariff Item 2713 90 and 3209 90 20, respectively. The appellant challenged this classification, but the Commissioner (Appeals) upheld the decision, leading to the present appeal.

Regarding the first two items, the tribunal noted that the appellant sought classification under CTH 2901 for "Acyclic Hydro Carbon," but the lower authorities classified them under CTH 2713 90 as "Mineral Oil" due to the absence of a test report confirming the exact nature of the goods. As Mineral Oils are classified under Chapter 27, the tribunal found no reason to interfere with the lower authorities' decision.

For the remaining two items described as "Varnish," the appellant claimed classification under CTH 3907 as "Alkyd Resins," which was rejected by the lower authorities. They classified the goods under CTH 3209 for "Varnish" due to the absence of a specific chemical test report identifying the nature of the imported chemicals. The tribunal upheld this classification, stating that without evidence of the exact nature of the goods, there was no basis to overturn the lower authorities' decision.

Ultimately, the tribunal dismissed the appeal, affirming the classification of the imported chemicals under Tariff Items 2713 90 and 3209 90 20. The decision was pronounced in open court on 4-5-2018.