2000 (5) TMI 61 - AT - Customs

Summary

Issues: Classification of imported goods under Customs Tariff - Benefit of Notification No. 124/87-Cus.

Classification of Goods under Customs Tariff:
The case involved the classification of imported goods described as 'Slide Gate Refractories' under the Customs Tariff. The appellant argued that the goods were parts of an industrial furnace and should be classified under Chapter 69 of the Central Excise Tariff as they were made of ceramic. On the other hand, the Revenue contended that the goods should be classified under Heading 98.06 of the Central Excise Tariff as they were part of an industrial furnace. The Tribunal analyzed the relevant provisions, including Chapter Note 1 and Sub-heading 98.06 of the Central Excise Tariff. The Tribunal concluded that the goods, being parts of an industrial furnace falling under Chapter 85 of the Tariff, were classifiable under Heading 98.06 of the Central Excise Tariff. The Tribunal dismissed the contentions of the appellants and ruled in favor of the Revenue.

Benefit of Notification No. 124/87-Cus.:
The second issue pertained to the applicability of Notification No. 124/87-Cus., dated 1-3-1987, to the imported goods. The Revenue argued that the Notification provided a concessional rate of duty to refractory bricks of special shape and, as the goods in question were not bricks, they were not eligible for the benefit. The Tribunal referred to a previous decision regarding the benefit of a similar notification, which had been set aside by the Supreme Court in another case. The Tribunal noted that the Collector of Customs had specifically classified the goods as bricks of special shape and quality. As the goods were classifiable under Heading 98.06 of the Central Excise Tariff, the Tribunal held that they were entitled to the benefit of Notification No. 124/87-Cus., dated 1-3-1987. Consequently, the appeals were disposed of in favor of the appellants.

In conclusion, the Appellate Tribunal CEGAT, Court No. IV, New Delhi, addressed the issues of classification of imported goods under the Customs Tariff and the benefit of Notification No. 124/87-Cus. The Tribunal ruled that the imported goods, being parts of an industrial furnace falling under Chapter 85 of the Tariff, were classifiable under Heading 98.06 of the Central Excise Tariff. Additionally, the Tribunal held that the goods were entitled to the benefit of the notification providing a concessional rate of duty, as they were classified as bricks of special shape and quality. The Tribunal's decision provided clarity on the classification and eligibility for duty benefits concerning the imported goods in question.