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Issues: Classification of imported product under Heading 85.03 or Heading 85.18/27(1).
In the case before the Appellate Tribunal CEGAT, New Delhi, the issue revolved around the classification of the imported product 'End Product Plastisol' under Heading 85.03 or Heading 85.18/27(1). The appellant, M/s. Union Carbide India Limited, challenged the order passed by the Collector of Customs (Appeals), Madras, seeking a different classification for the product. The learned SDR representing the respondent argued that the matter was previously settled by the Tribunal in the case of Collector of Customs, Madras v. M/s. National Carbon Co. The respondent contended that the product in dispute should be classified under Heading 85.03, contrary to the appellant's claim for assessment under Heading 85.18/27(1). The SDR urged the Tribunal to follow the earlier decisions and dismiss the appeal based on precedent. Upon hearing the arguments and examining the records, the Tribunal analyzed the nature of the imported product 'End Product Plastisol.' Referring to the earlier decision in the case of Collector of Customs, Madras v. M/s. National Carbon Co., the Tribunal emphasized the characteristics and components of the goods in question. The Tribunal scrutinized the Interpretative Rules, specifically Rule 2(b and 3(b), to determine the appropriate classification for the composite article imported by the appellant. It was established that the product, consisting of a carbon layer, zinc sheet, and paper lamination carrying electrolyte, resembled a complete cell without the jacket, qualifying as a component part of the primary cell under Heading 85.03. The Tribunal further cited subsequent orders that upheld the classification principles established in the earlier decision, reinforcing the consistent application of classification rules in similar cases. Ultimately, based on the analysis and precedents, the Tribunal concluded that the product 'End Product Plastisol' fell under Heading 85.03, affirming the dismissal of the appeal and upholding the classification as per the established legal principles and previous decisions.
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