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Issues: Classification of imported goods under the new Customs Tariff. Opportunity for personal hearing.
In this appeal, the issue revolves around the classification of goods imported by M/s. Instrumentation Engineers Pvt. Ltd., specifically the Centre Shaft, Changer Gear, and Gear Plate under the new Customs Tariff effective from 28-2-1986. The appellants argued that these products should be classified under sub-heading No. 9026.90 as parts and accessories of flow meters falling under Heading No. 90.26. However, the Collector of Customs (Appeals) classified them under sub-heading No. 8483.40, considering them as transmission elements, as per Note 2(a) of Chapter 90 of the Tariff. The appellants' contention was that even though the goods were transmission elements, as part of flow meters, they should be classified under the heading covering parts and accessories of flow meters. The appellate authority upheld the classification of the goods as transmission elements under sub-heading No. 8483.40, emphasizing that if goods are specifically described in a Tariff Entry, they should be classified therein, even if they are part of a machine classified separately. The appellants' argument of inadequate opportunity for a personal hearing was dismissed as the Collector of Customs (Appeals) had provided a fair chance for personal hearing, considering and reiterating the appeal points during the process. Ultimately, the appeal was rejected based on the correctness of the Collector of Customs (Appeals)'s classification decision. This judgment delves into the interpretation and application of the Customs Tariff for the classification of imported goods, emphasizing the specific description in Tariff Entries as crucial for classification, even if the goods are part of a larger machine. The relevance of Note 2(a) of Chapter 90 of the Tariff in determining the classification of goods, especially transmission elements, is highlighted. The importance of providing a fair opportunity for a personal hearing in customs proceedings is underscored, as seen in the dismissal of the appellants' claim of inadequate personal hearing due to the Collector of Customs (Appeals) affording a proper chance for presenting arguments during the process. Overall, the judgment reinforces the principle that goods should be classified as per their specific description in the Tariff, even if they serve as components of a larger machine, and upholds the Collector of Customs (Appeals)'s decision on the classification of the imported goods.
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