9911796707
|
Home
Issues: Classification of imported equipment under Tariff Heading 84.59(1) or 84.59(2), justification of assessment, pending refund claim, proper disposal of refund claim.
Analysis: The appellant imported a consignment consisting of a Bodymaker and a Side Seam soldering unit, which were classified under Tariff Heading 84.59(2) and 84.59(1) respectively. The appellant cleared the goods based on the assessment but later filed a refund claim. The Internal Audit Department raised objections to the classification of the soldering unit, which were closed after justification by the Appraising Group. The Assistant Collector upheld the classification under Tariff Heading 84.59(1) as the soldering unit did not produce any commodity independently. The Collector of Customs (Appeals) also affirmed this decision, leading to the current appeal. The appellant argued that the soldering unit was essential for manufacturing metal containers and should be classified under Tariff Heading 84.59(2). Citing a Tribunal decision, the appellant contended that equipment necessary for manufacturing a product should fall under Tariff Heading 84.59(2). However, the Respondent opposed this, stating that the soldering unit was capable of independent functioning and should be classified under Tariff Heading 84.59(1), as assessed. The Tribunal found that the original assessment classified the goods under Tariff Heading 84.59(1), and the appellant's refund claim seeking reclassification under Tariff Heading 84.59(2) had not been addressed. The assessment order did not mention the refund claim but was based on an audit objection that was subsequently closed. The Tribunal deemed the appeal as infructuous since the refund claim was pending and directed the Assistant Collector to address the refund claim on merits after granting a personal hearing to the appellant, as the dismissal of the appeal was not based on merits. In conclusion, the Tribunal dismissed the appeal and instructed the Assistant Collector to review the pending refund claim on its merits, ensuring proper disposal and consideration of the appellant's arguments for reclassification under Tariff Heading 84.59(2).
|
