1997 (12) TMI 323 - AT - Customs

Summary

Issues:
Classification of imported goods under Tariff Heading 90.21, Benefit of Notification No. 114/77-Cus., Benefit of Notification No. 71/86-C.E. for Countervailing Duty (CVD).

Classification under Tariff Heading 90.21:
The appellants imported various goods claiming classification under Tariff Heading 90.21 as parts of hearing aids. The adjudicating authority classified the goods on merit under different headings, not as claimed by the appellants. The Collector, Customs (Appeals) upheld this classification, stating that the goods were not classified under Tariff Heading 90.21 as it specifically covers hearing aids only.

Benefit of Notification No. 71/86-C.E. for CVD:
The appellants argued that since their goods were treated as parts of hearing aids for the purpose of another notification, they should also be considered as such for the benefit of Notification No. 71/86-C.E. for CVD. However, the notification only provides concessional duty for goods falling under Chapter or Heading No. 90.21, which includes hearing aids specifically. As the imported goods were not classified under this heading, the appellants were not entitled to the benefit of this notification.

Comparison of Notifications:
The appellants contended that their goods were considered parts of hearing aids under a different notification, allowing for concessional duty. However, the notification in question only pertains to goods classified under Heading 90.21, which covers hearing aids and related components. Since the imported goods did not fall under this heading, they were not eligible for the concessional duty specified in Notification No. 71/86-C.E.

Judgment:
The tribunal found no merit in the appeals and dismissed them. The classification of the goods under Tariff Heading 90.21 was crucial, as it determined eligibility for the benefits under the relevant notifications. Since the imported goods were not classified as hearing aids or related components, they did not qualify for the concessional duty specified in Notification No. 71/86-C.E. The tribunal upheld the decision of the Collector, Customs (Appeals), denying the benefit of the notification for Countervailing Duty.