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Issues: Classification of imported goods under Customs Tariff Act 1975
In this judgment by the Appellate Tribunal CEGAT, New Delhi, the issue involved concerns the classification of Haveg pipes and fittings imported by the appellants for their chemical factory. The goods were initially classified under heading No. 68.01/16(1) of the First Schedule to the Customs Tariff Act 1975. The appellants claimed a refund of duty, arguing that the pipes should have been classified under heading No. 84.17(1) as recognizable parts of machinery. The lower authorities rejected this claim, leading to the present proceedings. The lower authorities upheld the classification of the goods under heading No. 68.01/16(1) based on the Statutory Chapter Notes, which exclude certain articles falling within Chapter 68 from the purview of Chapter 84. The appellants cited a previous Tribunal decision regarding the classification of goods made of artificial graphite and phenolic resin, but it was deemed inapplicable to the present case due to the presence of asbestos, a naturally occurring substance, as a major component of the imported pipes. Asbestos is specifically covered under Chapter 68, supporting the classification under heading No. 68.01/16(1) as per Chapter Notes. Additionally, the appellants referenced a previous decision by a 5-Member Bench of the Tribunal regarding the classification of Carbon Rings and Carbon Seals made of carbon as articles of carbon, a mineral substance. The decision concluded that even fully finished machinery parts made of carbon should be classified under Chapter 68, not Chapter 84. This precedent further supported the classification of the Haveg pipes and fittings under heading No. 68.01/16(1) of the Schedule. Ultimately, the Appellate Tribunal agreed with the lower authorities and upheld the classification of the imported goods under heading No. 68.01/16(1) of the Schedule. Consequently, both appeals were dismissed based on the findings and reasoning provided in the judgment.
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