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Issues: Classification of imported hydraulic cylinder under specific heading; Correlation between the imported item and the excavator; Submission of catalogue and technical write-up as evidence.
Classification of imported hydraulic cylinder under specific heading: The appeal was filed against the order-in-appeal passed by the Collector of Customs (Appeals), Bombay, regarding the classification of an imported hydraulic cylinder. The appellants contended that the cylinder, imported as part of a 300 CK excavator, should be classified under heading 84.23 instead of 84.59(1). They argued that as per Section Note 2(b) to Section XVI, parts suitable for use solely with a particular kind of machine are to be classified with the machine of that kind. Earth Moving Machinery falls under heading 84.23, supporting their request for reclassification. Correlation between the imported item and the excavator: The appellants emphasized that the hydraulic cylinder in question is a specific part of the 300 CK excavator, evidenced by its unique part number. They submitted an invoice showing the part number as U2546785, which was also mentioned in the catalogue provided. The technical write-up illustrated that the cylinder is specifically designed for the excavator, facilitating its movement for excavation purposes. They argued that the correlation between the part number in the invoice, catalogue, and technical details established that the imported item is indeed a part meant for use with the excavator, justifying its classification under heading 84.23. Submission of catalogue and technical write-up as evidence: During the proceedings, the appellants presented a catalogue along with a technical write-up, supporting their claim that the hydraulic cylinder is intricately linked to the 300 CK excavator. The catalogue depicted the position and placement of the cylinder in the excavator, while the technical write-up highlighted its function in enabling excavation. This additional evidence, coupled with the invoice showing the specific part number, convinced the Tribunal that the imported item should be classified under heading 84.23 without the need for a remand. The Tribunal accepted the appeal, granting consequential relief to the appellants based on the established correlation and classification criteria.
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