2010 (1) TMI 540 - AT - Customs

Classification of goods - Brine Shrimp packs imported by the Appellant were held to be classifiable under Tariff Sub-Heading 0511.99 of the Customs Tariff according to the Appellant view of earlier decision of the Tribunal is not applicable in the facts of the present case Held that - factual position is not in dispute in the present case - Chapter Heading of the Customs Tariff is the same as before the Tribunal in the earlier case where the goods were held to be classifiable under sub-heading 0511.99 of the Customs Tariff - find no reason to take a different view.

Summary

Issues:
Classification of Brine Shrimp packs under Customs Tariff sub-heading 0511.99, applicability of changes in Customs Tariff Chapter 5, interpretation of general exemption Notification No. 21/02-Cus., reliance on previous Tribunal and Supreme Court decisions, relevance of additional facts in precedential value, dispute over interpretation of Prawn Feed, impact of Chapter Heading on classification.

Analysis:
The Appellant challenged the classification of Brine Shrimp packs under Tariff Sub-Heading 0511.99 of the Customs Tariff, citing changes in Chapter 5 of the Customs Tariff specifically classifying Artemia under Sub-Heading 051199.11. The Appellant also referred to the general exemption Notification No. 21/02-Cus. and previous Tribunal decisions. However, the Revenue argued that the issue was settled in their favor by a previous Tribunal decision upheld by the Supreme Court.

The Tribunal noted that the classification issue had been decided in favor of the Revenue in the Appellant's previous case, with the Supreme Court dismissing the Appeal. The Appellant's reliance on other Supreme Court decisions was deemed irrelevant to the present case. The Tribunal found that the goods in question required significant processing before being used as Prawn Feed, contrary to the Appellant's arguments.

Despite the Appellant's assertion that slight factual differences could impact precedential value, the Tribunal held that the Chapter Heading in the Customs Tariff remained the same as in the previous case, leading to the dismissal of the Appeal. The Tribunal emphasized that the factual position regarding the processing of the goods was undisputed, reinforcing the classification under sub-heading 0511.99. The Tribunal concluded that no reason existed to alter the previous decision and dismissed the Appeal.