2024 (6) TMI 93 - AT - Customs

Change of classification of goods imported by the appellant - Thiram -Tri Methyl Thirum Disulphide or Accelerator TMTD Thiuram- C - imposition of Anti Dumping Duty - appellant classified goods under heading 3808 9230 but revenue was of the opinion goods are classifiable under heading 3812 1000 - HELD THAT - It is seen that heading 3808 9230 is specifically covers Thiram (Tetra Methyl Thiram Di Sulphide ) whereas the heading 3812 1000 is about general heading which covers prepared rubber accelerators. It is also seen that the heading 3808 of Custom Tariff Act and the heading 3808 in the HSN is identical. However the sub heading are described differently in the Custom Tariff heading and the HSN. The HSN does not contain the specific reference to Thiram (Tetra Methyl Thiram Di Sulphide). The allegations in the show cause notice do not provide any specific reasons why the goods are not classifiable under heading 3808. The only reason revenue is seeking classification under heading 3812 1000 is that the certificate of country of origin in the bill of entry No. 786 1159 dated 05.09.2012 describes the goods under CTH 3812 1000. In the instant case there is no dispute that goods imported are not in nature of mixture but single compound. In this circumstances at the rate of revenue to classify the goods under heading 3812 and demand anti dumping duty cannot be sustained. Thus the anti dumping duty has been imposed on (Tetra Methyl Thiram Di Sulphide ). The show cause notice has been issued in respect of item namely (Tri Methyl Thiram Di Sulphide). Since the description of goods is different in so far as the one contains three methyl molecules (Tri Methyl Thiram Di Sulphide ) and other contains four methyl molecules (Tetra Methyl Thiram Di Sulphide ) the same are not covered in the notification. Thus even otherwise the goods imported by the appellant are not covered by the entry 13 and 14 of the Notification 133/ 2008 custom dated 12 December 2008 imposing anti dumping duty. There are no merit in the impugned order and the same is set aside - appeal allowed.

Summary

Issues: Classification of imported goods under heading 3808 or 3812, Imposition of Anti Dumping Duty

Classification Issue:
The appellant imported goods classified under heading 3808 9230, while the Revenue argued for classification under heading 3812 1000 based on Notification No. 133/2008. The appellant contended that the goods fall under heading 3808 as they are specifically covered under that heading, being fungicides packed for retail sale. The appellant emphasized that the goods imported were not mixtures but single compounds, thus not fitting the description of prepared rubber accelerators under heading 3812. The appellant also highlighted the specificity of heading 3808 9230 to 'Thiram' and argued that the certificate of origin mentioning a different classification should not override their classification. The Tribunal agreed with the appellant's classification under heading 3808, setting aside the Revenue's classification under heading 3812.

Anti Dumping Duty Issue:
The Revenue sought to impose Anti Dumping Duty based on the classification under heading 3812 1000, as mentioned in the certificate of origin. However, the Tribunal ruled that since the goods were not mixtures but single compounds, they did not qualify as prepared rubber accelerators under heading 3812. Additionally, the goods imported did not match the description in the notification imposing Anti Dumping Duty, as the notification referred to 'Tetra Methyl Thiram Di Sulphide' while the goods imported were 'Tri Methyl Thiram Di Sulphide'. Therefore, the Tribunal found no merit in the imposition of Anti Dumping Duty and allowed the appeal.

This detailed analysis of the judgment highlights the key arguments presented by the parties, the legal reasoning behind the classification decision, and the Tribunal's conclusion regarding both the classification of goods and the imposition of Anti Dumping Duty.