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Issues: Classification of imported goods under Tariff Headings 8479.89 and 8424.89
Analysis: 1. The appeal was against an order classifying goods as Automatic Reprogrammable Industrial Robot for Car Washing under Tariff Heading 8479.89 instead of 8424.89. The appellant argued that the goods fell under a specific Heading and not the residual Heading. They cited Explanatory Notes under Harmonised System of Nomenclature to support their claim. 2. The appellant contended that the goods were specific to washing cars, including functions like superfoaming and brushing, thus falling under Heading 8424.89. The Additional Collector had determined that the goods had multifarious functions beyond just spraying or projecting liquids, supporting classification under 8479.89. The decision was based on the machine's capabilities as detailed in the provided literature. 3. The Tribunal examined the arguments and upheld the Additional Collector's decision. It was noted that Heading 84.24 covered machines for spraying or projecting liquids, while the subject machine performed various washing functions. As no specific heading was claimed by the appellant, the residual classification under 8479.89 was deemed appropriate. 4. The Tribunal distinguished a previous case involving ultrasonic cleaning machines under a different Tariff Heading. The decision in that case was not applicable to the present scenario due to the nature of the goods and their intended use. The Additional Collector's classification was deemed correct, and the appeal was dismissed. 5. The appellants also requested a detention certificate, which was to be handled separately by the competent departmental authority. With the Import Trade Control issue resolved in favor of the appellants, the appeal was disposed of accordingly.
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