9911796707
|
Home
Issues: Classification of goods under Customs Tariff Act, 1975 - Apparatus designed for demonstration purpose (CTH 90.21) vs. other classification (CTH 85.18/27(1))
In this judgment by the Appellate Tribunal CEGAT, New Delhi, the appellants claimed that the impugned goods, referred to as 'Weld Trainer,' should be classified under CTH 90.21 of the Customs Tariff Act, 1975 as 'apparatus designed for demonstration purpose.' However, the customs authorities assessed the goods under CTH 85.18/27(1) instead of the claimed classification. The appellants argued that the apparatus was solely used for demonstration purposes in their factory and not as a welding machine, emphasizing its use as a simulator. The Tribunal considered the literature of the weld trainer, which described it as a sophisticated arc welding training aid with various training purposes, including skill development, performance testing, and improving deficient skills. The literature highlighted features such as analyzing welding skills and providing augmented feedback during practice. The Collector (Appeals) referred to a specific section of the catalogue mentioning features like cost savings and clean-up time, indicating potential uses beyond training. However, after reviewing the evidence, including a certificate from a Chartered Engineer stating that the machine was used exclusively for training welders and could not function as a full-fledged welding machine, the Tribunal found it challenging to agree with the authorities' assertion that the apparatus could be used for other purposes. The Tribunal emphasized that the burden of proof lay with the Revenue to establish alternative uses, which they failed to do. The Tribunal noted that the appellants provided expert opinions and supplier literature supporting the apparatus's use solely for training purposes, leading them to set aside the impugned order and allow the appeal.
|
