2023 (8) TMI 623 - AT - Customs

Classification of imported goods - lawn mowers - to be classified under CTH 8433 or 8467? - HELD THAT - The very heading of both the Chapters in question sufficiently helps us in deciding the classification. Heading 84.33 refers to harvesting or threshing machinery, including, inter-alia, grass or hay mowers. Heading 84.67 refers to tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor. This gives a prima facie indication that the tools referred to are invariably portable, designed to be held in hand during use, which can be lifted and moved by hand by the user during the work. It is interesting to see the conclusion of the HSN Explanatory Notes to this Heading, wherein a reference is made to the exclusion category and it has specifically referred to electric lawn mowers. From the discussion vis- -vis the specific entry in the CTH, the maxim Expressio Unius Est Exclusio Alterius the special mention of one thing operates as the exclusion of things differing from it, is squarely applicable. Thus, the lawn mower in question is specifically included under heading 8433.11. The product under consideration is classifiable under CTH 8433 1110 as declared by the appellant and hence, the impugned order deserves to be set aside - Appeal allowed.

Summary

Issues involved:
Classification of imported lawn mowers under CTH 8433 or 8467.

Facts:
The appellant filed a Bill-of-Entry for clearance of "lawn mowers" under CTH 8433 1110. The adjudicating authority doubted the classification and suggested re-classifying under CTH 8467 9900. Subsequent bills were filed by the importer under CTH 8467 9900, but no technical literature was provided.

Contentions:
- Appellant argued lawn mowers fall under heading 8433, not 8467, as they are not hand-held, portable, or excluded under 8433.
- Appellant referred to HSN Explanatory Notes supporting classification under 8433.
- Exclusion clause under 8433 covers portable machines for trimming lawns, fitting the description of 8467.
- Exclusion of "Electric lawn mowers" under 8467 was highlighted by the appellant.

Assistant Commissioner's Position:
Supported lower authorities' findings, citing lack of technical specifications for imported goods.

Decision:
The Tribunal found lawn mowers fall under CTH 8433 1110 as declared by the appellant, not under 8467. The heading descriptions and exclusion clauses supported this classification. The principle of Expressio Unius Est Exclusio Alterius was applied, and the impugned order was set aside, allowing the appeal.

Conclusion:
The appeal was allowed, and the product was classified under CTH 8433 1110.