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Issues: Classification of imported goods under the Tariff - Parts of fuel injection pump - Assessment under Section 19(b) of the Act - Appeal against classification
In this case, the issue revolved around the classification of imported goods declared as parts of a fuel injection pump under the Tariff. The department contended that each item in the goods should be assessed separately or under Section 19(b) of the Act. The goods were described as an "overhaul kit for fuel injection pump" containing various components. The Deputy Commissioner initially classified only the rubber ring under Heading 40.16, while invoking Section 19(b) for the remaining goods. The importer challenged this classification, leading to an appeal. The Commissioner (Appeals) classified the goods as gaskets under Heading 84.90, considering them to be sets of different components put up for retail sale. The department disputed this classification, arguing that the goods did not meet the criteria specified in the Explanatory Notes to the Harmonised System of Nomenclature regarding sets of gaskets and joints. However, the Commissioner found the essential character of the set to be conferred by the gasket itself, not as individual gaskets. The Tribunal analyzed the applicability of Rule 3(b) of the interpretation rules, citing a previous decision involving the import of goods in bulk. It determined that Rule 3(b) applies to sets intended for retail sale, which was evident in the packaging of the goods in pouches for individual use. The essential function of the kit was deemed to be the replacement of gaskets for fuel injection pumps, supporting the classification under Heading 84.90. Furthermore, the Tribunal addressed the contention regarding the application of Rule 3(c) to determine the possible heading for the goods in question, concluding that Heading 84.90 was appropriate. Additionally, the Tribunal highlighted a previous order where it was established that Section 19(b) of the Customs Act could not be invoked post the enactment of the Customs Tariff Act in 1986, overruling the Deputy Commissioner's decision to levy duty under this provision. Ultimately, the Tribunal dismissed the appeal, upholding the classification of the goods as gaskets under Heading 84.90 and rejecting the application of Section 19(b) for duty assessment.
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