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2024 (4) TMI 14 - AT - CustomsBenefit of exemption under Sl.No.A204 of the N/N. 72/2005-Cus. dated 22.07.2005 - import of Porcelain Panels size 900mm X 1800mm X 5.5mm - classifiable under Chapter Heading 6907 or not - HELD THAT - As seen from the catalogue and the literature placed by the appellant before the authorities concerned the item porcelain panel is nothing but ceramic tile and therefore from the Chapter Headings it is very clear that the goods are rightly classified under Chapter Heading 6907. The Explanatory Notes for Chapter Heading 6907 states This heading covers ceramic flags and tiles including quarry tiles commonly used for paving or facing wall hearths etc. The invoice No.EXP1599-3 dated 29.08.2012 clearly mentions the items as ceramic tiles filed along with one of the Bill of Entry. The goods are ceramic tiles as per the invoices and catalogues filed by the appellant; therefore the benefit of the exemption Notification for ceramic tiles on the ground that they are slabs/panels cannot be accepted. Accordingly the good are classifiable under Chapter Heading 6907 and are eligible for the benefit of Notification No. 72/2005 dated 22.07.2005. All the appeals are allowed.
Issues: Classification of imported goods under Customs Tariff Act, eligibility for exemption under Notification No.72/2005-Cus.
Classification Issue: The appellant imported 'Porcelain Panels' but claimed they were ceramic tiles. The Commissioner reclassified the goods under Chapter 68 instead of Chapter 69 as claimed by the appellant. The appellant argued that the goods should be classified under Chapter 6907, not 6808, based on the nature of the product. Eligibility for Exemption Issue: The appellant contended that the goods were ceramic tiles, supported by catalogues and invoices. The Tribunal found that the goods were rightly classifiable under Chapter Heading 6907 as ceramic tiles, making the appellant eligible for the benefit of Notification No.72/2005-Cus. dated 22.07.2005, which exempts ceramic tiles from duty. Separate Judgement: In a separate appeal regarding vitrified panel tiles, the Commissioner denied the benefit of the Notification, stating it applied only to 'tiles' and not 'slabs/panels.' However, the Tribunal held that the goods were indeed ceramic tiles based on the evidence provided by the appellant, thus qualifying for the exemption under the Notification. In conclusion, the Tribunal allowed all appeals, confirming the classification of the goods as ceramic tiles under Chapter Heading 6907 and granting the appellant the benefit of the exemption under Notification No.72/2005-Cus.
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