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Issues: Classification of imported Ophthalmic Rough Blanks under Customs Tariff Item 23A(4) CET, refund claims, review show cause notices, Revision Petitions, applicability of trade notices, optical properties of goods, commercial parlance in classification.
Analysis: 1. The judgment pertains to the classification of imported Ophthalmic Rough Blanks under Customs Tariff Item 23A(4) CET. The assessees imported these goods and were asked to pay additional duty of customs based on this classification. Subsequently, they applied for a refund challenging the classification, leading to a series of decisions by the Appellate Collector and the Central Government issuing review show cause notices under Section 131(3) of the Customs Act. 2. The contention revolved around whether the Ophthalmic Rough Blanks should be classified under TI 23A(4) CET or TI 68. The Department argued for TI 23A(4) based on the goods being made of glass, while the assessees argued against it, emphasizing the specialized nature of the goods for manufacturing spectacle lenses. The trade notice issued by the Madras Collectorate was also brought into consideration for classification. 3. The argument presented by the assessees' counsel focused on the trade parlance and commercial identity of the goods. They highlighted that the goods were not known as articles of glass and were not imported or traded as such, indicating a different classification from TI 23A(4) CET. However, the Indian Standard Glossary of Terms relating to Glass and Glassware recognized Ophthalmic Blanks as glass, supporting the Department's classification. 4. The judgment delved into the optical properties of the goods, emphasizing that the presence of optical properties alone does not exclude the goods from being classified under TI 23A(4). The commercial description and identity of the goods, as recognized by trade practices and standards, played a crucial role in determining the appropriate classification. 5. The decision also referenced previous tribunal judgments and trade notices to support the classification under TI 23A(4) CET. The application of trade terminology and commercial parlance in determining the classification of specialized goods was highlighted, emphasizing the importance of industry standards and practices in such cases. 6. Ultimately, the Tribunal held that the Ophthalmic Rough Blanks were properly classifiable under TI 23A(4) CET for the levy of additional duty of customs. The review show cause notices were deemed valid, and the orders of the Appellate Collectors were either set aside or upheld based on the classification. The judgment also addressed a specific refund claim that was rejected due to being beyond the prescribed time limit under the Customs Act. 7. In conclusion, certain appeals were allowed, setting aside the Appellate Collectors' orders and restoring the Assistant Collectors' orders, while other appeals were dismissed based on the classification under TI 23A(4) CET and the rejection of refund claims beyond the statutory period.
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