2017 (4) TMI 200 - AT - Customs

Classification of imported item - centrifugal pumps - benefit of N/N. 10/2003-C.E., dated 1-3-2003 - whether the respondent herein is eligible for the benefit of reduced rate of duty on the goods imported by them which they had classified under Chapter Heading No. 8413 91 90? - Held that - the goods which were imported by the respondent i.e. centrifugal pumps, and the benefit of N/N. 10/2003-C.E., dated 1-3-2003 at serial No. 35, specifically states that reduced rate of CVD is applicable under the said notification for the goods falling under Chapter sub-heading 8413.11, 8413.12, 8413.13, 8413.14, 8413.20 or 8413.91. There is no dispute as to the fact that respondent had classified the said products which are imported, under sub-heading 8413.90 aligning the same with eight digits Central Excise Tariff - benefit of notification extended - appeal dismissed - decided against Revenue.

Summary

Issues: Eligibility for reduced rate of duty on imported goods classified under Chapter Heading No. 8413 91 90.

The judgment pertains to an appeal filed by the Revenue against an Order-in-Appeal. The central issue is whether the respondent is entitled to the benefit of a reduced rate of duty on goods they imported under Chapter Heading No. 8413 91 90. The adjudicating authority ruled against the respondent, but the first appellate authority favored the respondent after considering Notification No. 10/2003-C.E. The Revenue argued for a strict interpretation of the notification, while the respondent's counsel contended that the notification covered the chapter headings under which the products were classified.

Upon examining the notification, the Tribunal found that the Revenue's case lacked merit. The notification specified a reduced rate of CVD for goods falling under specific sub-headings, including 8413.91. The respondent had classified the imported products under sub-heading 8413.90, aligning with the Central Excise Tariff. Therefore, the first appellate authority correctly extended the notification's benefit to the respondent. Consequently, the Tribunal concluded that the Revenue's appeal lacked merit, upholding the impugned order and rejecting the appeal.

In conclusion, the Tribunal determined that the respondent was eligible for the reduced rate of duty on the imported goods classified under Chapter Heading No. 8413 91 90. The judgment underscores the importance of aligning product classification with relevant tariff sub-headings to avail of duty benefits as specified in applicable notifications.