1986 (11) TMI 189 - AT - Customs

Summary

Issues:
1. Revision Application against order-in-appeal passed by Appellate Collector of Customs.
2. Assessment of imported goods under Tariff Item 72(11) I.C.T.
3. Rejection of refund claims by Assistant Collector and Appellate Collector.
4. Correct assessment of goods under Tariff Item 72(3) I.C.T.
5. Justification of rejection of refund claims based on goods being out of customs control.

Analysis:
1. The appellants filed a Revision Application against the order-in-appeal passed by the Appellate Collector of Customs, which disposed of five appeals against the order-in-original by the Assistant Collector of Customs. The Revision Application was transferred to the Tribunal for disposal as an appeal.

2. The appellants imported Industrial Sewing Machine parts assessed under Tariff Item 72(11) I.C.T. They later claimed a refund under Tariff Item 72(3) I.C.T., stating that the goods were correctly assessable under this tariff item. The Assistant Collector rejected the refund claims, stating that the Appellate Collector's order was not generally applicable. The Tribunal found that the assessment under Tariff Item 72(11) was incorrect based on the goods' description in the invoice.

3. The rejection of the refund claims by the Assistant Collector and the Appellate Collector on the grounds of goods being out of customs control was deemed unjustified by the Tribunal. The Tribunal set aside all five orders-in-appeal passed by the Appellate Collector and allowed the appeals, providing consequential relief to the appellants.

4. The Tribunal clarified that the imported goods, described as Industrial Sewing Machine parts worked by 1/4 H.P., fell under Tariff Item 72(3) I.C.T. The Tribunal confirmed that the goods were correctly assessable under this tariff item, contrary to the initial assessment under Tariff Item 72(11) I.C.T.

5. The Tribunal emphasized that the assessing officer did not challenge the description of the goods in the invoice, which clearly indicated the correct assessment under Tariff Item 72(3) I.C.T. Therefore, the rejection of the refund claims based on the goods being out of customs control was deemed unjustified and the appeals were allowed with consequential relief to the appellants.