9911796707
|
Home
Issues:
Classification of imported item under Customs Tariff Act - Sub-heading 8546.20 or 8547.10. Analysis: The judgment revolves around the classification of an imported item, specifically an 'Arc Chamber Insulator,' under the Customs Tariff Act. The Revenue challenges the order of the Collector of Customs (Appeals) Bombay, which classified the item under sub-heading 8546.20. The Revenue argues that the item is insulator fittings for circuit breakers and should be covered under sub-heading 8547.10 of the Customs Tariff. Upon hearing arguments from both parties, the Tribunal delves into the specifics of the item in question. It is established that the insulating column forms a part of the circuit breaker, and the item is ready to fit and actually fitted to a circuit breaker. The Tribunal refers to the HSN Explanatory Notes to Headings 85.46 and 85.47 to determine the appropriate classification. The Explanatory Notes clarify that insulators used for fixing, supporting, or guiding electric current conductors fall under Heading 85.46, while insulating fittings for electrical machinery, appliances, or equipment are covered under Heading 85.47. In this case, the item, although initially an insulator, has evolved into an insulating fitting for electrical machines, specifically for circuit breakers. The Tribunal rejects the argument that the item is merely an insulator, emphasizing that it has become an insulating fitting for circuit breakers, falling under Heading 85.47. The judgment highlights that insulating fittings which are parts of circuit breakers are explicitly covered by Heading 85.47 based on the HSN Explanatory Notes. The Tribunal also addresses the reliance placed on a previous judgment by the Larger Bench of the Tribunal. It clarifies that the previous case dealt with a different tariff entry and is not directly applicable to the current scenario. The Tribunal reiterates that the imported goods, being parts of circuit breakers and insulating fittings, should be classified under Heading 85.47. Additionally, the importers themselves had claimed the goods as parts of circuit breakers for exemption purposes, further supporting the classification under Heading 85.47. Consequently, the Tribunal sets aside the Collector's order and rules in favor of the Revenue, classifying the item under Heading 8547.10.
|
