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2024 (6) TMI 917 - AT - Customs


Issues Involved:
The classification of imported goods as Solar lanterns and the applicability of exemption under Notification No. 050/2017-cus.

Classification of Goods:
The Respondent imported Solar lanterns classified as Solar Mini Emergency light with LED, Solar LED, solar CFL under Customs Tariff Heading 94055040. Customs Department classified them under CET 85131090, denying exemption benefit. Commissioner (Appeals) found that the goods, although lacking inbuilt solar panels, were correctly classified as solar lanterns under CTH 94055040 based on previous orders and General Rules for Interpretation of Import Tariff. The presence of AC charging facility did not impact classification, and the goods' primary function of drawing energy from sunlight supported classification under 94055040. The Tribunal upheld this classification, emphasizing the importance of the goods' primary function and the absence of adverse test reports regarding solar charging capabilities.

Legal Precedent and Case Law:
The case law of Aura Solar Products Pvt. Ltd. Vs. Commr. of Central Excise, Pune-III-2021 (44) G.S.T.L. 82 (Tri.- Mumbai) was relied upon to support the classification of the goods as solar lanterns under CTH 94055040. The Tribunal's decision in a similar case highlighted the importance of the goods' technical characteristics and primary function of charging with solar power, further strengthening the argument for classification under CTH 94055040.

Decision and Dismissal of Appeal:
The Tribunal upheld the Commissioner (Appeals)'s decision to classify the goods under CTH 94055040, dismissing the Revenue's appeal. The Tribunal found no reason to interfere with the classification based on the technical features of the goods and their primary function of solar charging. The issue of value enhancement was not considered relevant in light of the classification dispute, leading to the dismissal of the Revenue's appeal.

 

 

 

 

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