1993 (4) TMI 142 - AT - Customs

Summary

Issues:
Classification of imported goods under Heading 32.04 or 28.47 of the Customs Tariff Act, 1975.

Detailed Analysis:

1. Background: The case involves a dispute over the classification of imported goods declared as "Calcium Tungstate I.E. Lumilux (Luminous Pigment)" under Heading 32.04/12(1) of the Customs Tariff Act, 1975.

2. Appellant's Argument: The appellant argued that the goods were correctly classified as "luminophores" under Heading 32.04 based on the description in the invoice, and they fell under the exclusion of Chapter 28 as per note 3(d) to Chapter 28 of the Customs Tariff.

3. Respondent's Argument: The respondent contended that the goods should be classified under Heading 28.47 as an "Inorganic Chemical" for X-Ray screens, supported by test reports and supplier clarification. They argued that the burden of proof that the goods were "luminophores" was on the appellant.

4. Judgment Analysis: The tribunal examined the notes under Headings 28.47 and 32.07 of the Customs Cooperation Council Nomenclature (CCCN) to determine the classification. It was noted that Calcium Tungstate, when pure, with luminescent properties, falls under Heading 32.07 as "luminophores."

5. Decision: The tribunal found that the goods, declared as "Luminous Pigment" and intended for X-Ray screens, were correctly classified under Heading 32.04 as luminophores. The Collector (Appeals) failed to consider exclusions under Heading 28.47 and relevant notes, leading to the appeal being allowed in favor of the Revenue.

6. Conclusion: The tribunal upheld the original classification of the imported Calcium Tungstate under Heading 32.04, setting aside the Collector (Appeals) decision. The judgment emphasized the importance of accurate classification based on the nature and purpose of the imported goods, as supported by documentary evidence and statutory notes.