1988 (2) TMI 306 - AT - Customs

Summary

Issues:
Classification of imported "Pallet Frisylen Plastic Cutting Boards sizes 900 x 450 x 50 mm" under Item 39.01/06 or 84.42(1) of CTA.

Analysis:
The Appellants imported plastic cutting boards and sought clearance under Item 84.42(1) as parts of a machine. However, examination revealed they were unmachined and not identifiable as part of any machinery. The Assistant Collector ordered assessment under Item 39.01/06. The Appellants appealed to the Appellate Collector of Customs of Bombay, leading to the current appeal.

The Managing Director of the Appellants argued that the imported goods were essential parts of a Hydraulic Clicking Machine for the Leather Industry. He contended that they were designated spare parts of "Boot and Shoe making machinery" under Item 84.42 and not parts of general use. The Respondent argued that the goods, though essential for machinery, were capable of general use and should be classified accordingly.

The Tribunal considered the arguments and noted that goods falling under Section XVI are excluded from Chapter 39. Classification of parts falls under Note 2 to Section XVI, subject to various exclusion notes. The Tribunal found that the imported plastic cutting boards, though essential for machinery, were not identifiable as parts of a specific machine. Therefore, they were classified under sub-clause (G) as capable of general use, making Chapter 84 applicable. The appeal was dismissed, upholding the correct assessment of the goods.