9911796707
|
Home
Issues: Classification of graphite rings under Customs Tariff Act, 1975
Analysis: The appeal in this case challenges the decision of the Collector of Customs (Appeals), Bombay regarding the classification of graphite rings used in absorption refrigeration machines under Chapter Heading 84.12 of the Customs Tariff Act, 1975. The appellants argue that Section Note 2(b) to Section XVI should be read in conjunction with Note 1(a) to Chapter 84, which excludes certain articles from Chapter 84, including those made of graphite. The respondents, however, contend that if the rings are made of artificial graphite, they should be classified under Chapter 84 based on a previous Tribunal judgment. The respondents filed a Miscellaneous Application seeking to introduce additional evidence, including affidavits and a letter, to support their argument that the rings were made of artificial graphite. The Tribunal considered this additional evidence, which indicated that the rings were indeed made of artificial graphite. However, the Tribunal rejected the application as the evidence lacked technical literature from manufacturers and relied on documents that were not contemporaneous, such as a reference to a chemical dictionary entry on graphite. After rejecting the additional evidence, the Tribunal proceeded to decide the matter based on the existing record. The Department argued that Note 1(a) to Chapter 84 excludes articles falling under Chapter 68 from Chapter 84, a point not adequately considered in the previous order. The Tribunal referenced a previous decision regarding the classification of carbon machinery parts and concluded that graphite rings, being a form of carbon, should be classified under Heading 68.01/16. Ultimately, the Tribunal held that the correct classification of the graphite rings should be under Heading 68.01/16 of the Customs Tariff Act, 1975, overturning the decision of the Collector of Customs (Appeals) and allowing the appeal. The Tribunal relied on a previous larger bench decision to settle the classification matter conclusively in favor of the appellants.
|
