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Issues: Classification of imported goods under the Customs Tariff
Comprehensive Analysis: 1. Classification Dispute: The appeal challenged the Order-in-Appeal regarding the classification of imported goods described as calibration source in the Bill of Entry. The goods were initially assessed under Heading No. 90.22 but importers argued for re-assessment under sub-heading No. 8514.10 based on the principle of heat production by resistance to electric current. 2. Adjudication Process: The Assistant Collector re-assessed the goods under Heading No. 85.43, covering electrical machines with individual functions not specified elsewhere. On appeal, the Collector, Customs (Appeals), classified the goods under Heading No. 85.14 as industrial electric furnaces for calibration purposes. 3. Merits Consideration: The respondent sought a decision on the merit of the classification dispute. The appellate tribunal, comprising Shri Lajja Ram and S.S. Kang, heard the arguments presented by Shri A.K. Agarwal, SDR, and reviewed the factual record. 4. Goods Description: The importers claimed classification under sub-heading No. 8514.10 for resistance heated furnaces, but the catalogue did not describe the goods as furnaces or ovens. The imported goods were intended for testing and calibration of industrial radiation thermometers, providing uniform temperature sources without heating functions. 5. Legal Interpretation: The appellate authority noted that sub-heading 8514.40 covered other induction or dielectric heating equipment, which was not appropriate for the goods in question. The Explanatory Notes clarified the scope of this sub-heading, emphasizing equipment for heat treatment purposes using high-frequency oscillations. 6. HSN Discrepancy: The tribunal found that the imported goods did not align with the description provided in the Harmonized System of Nomenclature (HSN), indicating a misclassification under the Customs Tariff. 7. Correct Classification: Considering the broad scope of Heading No. 85.43, encompassing various electrical equipment functions, the tribunal upheld the adjudicating authority's classification of the goods as induction or dielectric heating equipment, rather than furnaces or ovens under Heading No. 85.14. 8. Decision: After evaluating all relevant facts and considerations, the tribunal set aside the Order-in-Appeal, allowing the appeal filed by the Revenue. The judgment affirmed the correct classification of the imported goods under Heading No. 85.43 of the Customs Tariff, based on their functional nature as induction or dielectric heating equipment.
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