1997 (9) TMI 259 - AT - Customs

Summary

Issues: Classification of imported goods under the Customs Tariff, applicability of Notification No. 69/87-Cus, remand for re-examination by the Commissioner, Customs (Appeals).

In this appeal, the appellant, M/s. Mysore Paper Mills Ltd., imported 'Dura Bucket' made of high-density polythene and classified it under Heading No. 3926.90 as 'other articles of plastics.' Subsequently, they sought a refund under Heading No. 84.28 for "Other lifting, handling, loading or unloading machinery" under Notification No. 69/87-Cus. The Collector, Customs (Appeals) agreed with the classification under Heading No. 84.28 but held that the benefit of Notification No. 156/86-Cus was not applicable to the goods. The appellant argued that it was a mistake to claim the wrong notification and insisted on the correct application of Notification No. 69/87-Cus. The JDR contended that since the appellants did not claim the correct notification before the Appellate Authority, the Collector's decision was correct.

Upon review, the Tribunal observed that the appellants had correctly claimed classification under Heading No. 84.28 and the benefit of Notification No. 69/87-Cus in their refund application. However, as they did not specifically raise this point before the Collector, Customs (Appeals), he did not address the applicability of Notification No. 69/87-Cus. The Tribunal deemed it necessary in the interest of justice to remand the matter back to the Commissioner, Customs (Appeals) for a re-examination considering the correct notification referred to by the appellants.

The Tribunal emphasized that the Commissioner, Customs (Appeals) should conduct a de novo consideration regarding the applicability of Notification No. 69/87-Cus, as he had already determined the goods' classification under Heading No. 84.28. The Commissioner was directed to provide the appellants with an opportunity to present their case and issue a speaking order in accordance with the law before passing a final decision. Thus, the matter was remanded for further examination to ensure the correct application of the relevant notification and classification under the Customs Tariff.