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2024 (8) TMI 1353 - AT - CustomsClassification of imported goods - Aluminium Scrap Tassel - to be classified under CTH 76020010 or under 76051100 - enhancement of value of the goods on the basis of NIDB data - entire case was made out on the basis of the examination report of Assistant Commissioner (Docks) - HELD THAT - From the above Chartered Engineer Certificate it is crystal clear that goods are not in the primarily form of Coils of Aluminium Wire of Uniform Diameter of 10MM . Therefore the goods cannot be considered as the fresh coils of Aluminium wire but as per the nature of the goods described by the Chartered Engineer it is clearly Aluminium Scrap Tassel as per ISRI. Therefore the same is correctly classified under the classification RITC 76020010 by no stretch of imagination the same can be classified under 76051100. The Tassel under the ISRI specification for Aluminium scrap includes old unalloyed Aluminium wire and cable. Therefore even the Aluminium scrap if it is in rejected wire form having various defects as described by the Chartered Engineer. Even from the look of the product it may appear as Aluminium Wire but the same carries various defect cut etc. hence it will clearly falls under Aluminium scrap - Therefore in the facts of the present case the appellant have correctly classified the goods as Aluminium Scrap under RITC 76020010 and since the nature of goods is clearly as per the descriptions declared in the bill of entry the enhancement of the value being consequently to the claim of the Revenue the enhancement of value will also not be sustainable. The impugned order is not sustainable and is set aside - appeal allowed.
Issues:
Classification of imported goods as Aluminium Scrap Tassel or Coils of Aluminum Wire, denial of re-examination by the Assistant Commissioner, violation of natural justice, correctness of classification and value declared by the appellant, relevance of Chartered Engineer Certificate and Pre-Shipment Inspection Report, legal and proper nature of impugned order, principle of natural justice, ISRI specification for Aluminium Scrap Tassel, sustainability of impugned order. Analysis: The case involved a dispute regarding the classification of imported goods as either 'Aluminium Scrap Tassel' or 'Coils of Aluminum Wire.' The appellant initially declared the goods as 'Aluminium Scrap Tassel' under RITC 76020010, but upon examination, the Assistant Commissioner reported them as 'Coils of Aluminum Wire of Uniform Diameter of 10MM,' proposing reclassification to 76051100 and an increase in duty rate. The appellant requested re-examination under a Chartered Engineer's supervision, but this was denied, leading to a violation of natural justice. The appellant argued that the goods were correctly classified as Aluminium Scrap Tassel based on an independent Chartered Engineer Certificate and a Pre-Shipment Inspection Report. The Chartered Engineer's report described the goods as discarded Aluminum Wire Rod, fitting the ISRI specification for 'Aluminium Scrap Tassel.' The tribunal found that the goods did not match the description of 'Coils of Aluminum Wire' and upheld the appellant's classification as Aluminium Scrap Tassel under RITC 76020010. The tribunal emphasized the importance of providing a fair opportunity to the assessee to defend their case and criticized the denial of re-examination by the Assistant Commissioner. By considering the Chartered Engineer's report and the ISRI specification for Aluminium Scrap Tassel, the tribunal concluded that the appellant's classification was correct and the enhancement of value proposed by the Revenue was unsustainable. In light of the above analysis, the tribunal set aside the impugned order, ruling in favor of the appellant and allowing the appeal. The judgment highlighted the significance of natural justice, proper classification based on expert opinions, and adherence to established specifications in determining the classification of imported goods.
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