2021 (1) TMI 1206 - SC - Customs

Classification of imported goods - morning walkers - health oxygen equipment - to ba classified under the Chapter Heading CTH 9019 10 20 or Chapter Heading 9506 90 10 - condonation of delay in filing appeal - HELD THAT - The CESTAT affirmed the view of the Commissioner of Customs (Appeals) that equipment in question is nothing but vibrating massager. The CESTAT has dismissed the appeals filed by the appellant. In any case, there is a delay of 814 days in filing the appeals.

Summary

Issues:
Classification of imported goods under Chapter Heading CTH 9019 10 20 or Chapter Heading 9506 90 10.

Analysis:
The Supreme Court heard appeals against the judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) regarding the classification of morning walkers and health oxygen equipment imported by the respondent-importer. The CESTAT upheld the view of the Commissioner of Customs that the equipment in question is a vibrating massager, falling under Chapter Heading 9019 10 20. The CESTAT dismissed the appeals filed by the appellant, noting that the goods had been imported for several years without any changes in their nature, and had been classified as general purpose exercisers under Chapter Heading 9019 10 20. The Department's attempt to reclassify the goods under Chapter Heading 9506 90 10 with a higher duty rate was deemed unwarranted by the CESTAT.

The Supreme Court found no reason to interfere with the CESTAT's factual findings. Additionally, the Court noted a significant delay of 814 days in filing the appeals. Consequently, the appeals were dismissed on grounds of both delay and merits.