9911796707
|
Home
Issues:
Classification of imported goods under CTH 8466, benefit of exemption under Notification No. 181/87, refund claim under Notification 156/86, rejection of refund claim by Assistant Collector, rejection of auxiliary duty claim under Notification 159/88, classification of goods as parts of honing machines, eligibility for Notification 156/86 and Notification 159/88, remand for further decision by Assistant Commissioner of Customs. Analysis: The appeals before the Appellate Tribunal CEGAT, New Delhi were directed against a common Order-in-Appeal passed by the Collector of Customs (Appeals), New Delhi. The appellants imported consignments described as components for honing machines and were assessed to duty under CTH 8466 with the benefit of exemption under Notification No. 181/87. A refund claim was filed by the appellants under Notification 156/86, which was rejected by the Assistant Collector and upheld by the Collector (Appeals). Additionally, the claim for auxiliary duty under Notification 159/88 was also rejected. The dispute revolved around the classification of the goods and the eligibility for the mentioned notifications. The learned Advocate argued that the goods should be classified under Heading 84.66 as parts of honing machines, making them eligible for the benefit of Notification 156/86. On the other hand, the learned DR contended that the goods included general purpose parts not classifiable under Chapter 84.66, thus challenging the eligibility for the exemption. The Tribunal noted that the goods had been assessed under Heading 84.66, which refers to parts suitable for use with machines under specific headings. The Tribunal found merit in the argument that the goods, being parts of machine tools for working metals, were eligible for the exemption under Notification 156/86, irrespective of their specific classification. Regarding the auxiliary duty claim under Notification 159/88, the Tribunal held that if the goods were eligible for the concession under Notification 156/86, they would also be exempted from auxiliary duty as per the provisions of Notification 159/88. However, due to the lack of detailed information on the goods, the matter was remanded to the Assistant Commissioner of Customs for a fresh decision on which goods would be covered under specific chapters and entitled to the benefits of the notifications. The appellants were granted the opportunity to present additional evidence to support their case during the reassessment. In conclusion, the appeals were allowed by way of remand for further assessment and determination by the Assistant Commissioner of Customs to ascertain the eligibility of the imported goods for the benefits under Notification 156/86 and Notification 159/88 based on their classification and nature as parts of honing machines.
|
