9911796707
|
Home
Issues: Classification of imported goods under Customs Tariff, eligibility of exemption notifications, classification under different headings of the Tariff, classification as switches or regulating instruments, classification under measuring or checking instruments.
Classification of Goods under Customs Tariff: The appeal involved the classification of imported goods described as sensors, initially classified by the importers under sub-heading No. 8302.60 of the Customs Tariff but later changed to sub-heading No. 8536.50 by the Asstt. Collector of Customs. The Collector of Customs (Appeals) agreed with the importers' classification under sub-heading No. 9032.89, considering the sensors and door opening mechanism as a functional unit distinct from automatic door closers under sub-heading No. 8302.60. Eligibility of Exemption Notifications: The appellants Authority discussed the eligibility of Notification No. 69/86-Cus. and Notification No. 112/87-Cus., which the respondents challenged in a separate appeal. However, the Tribunal was not concerned with the applicability of these exemption notifications in the current proceeding. Classification under Different Headings of the Tariff: The Tribunal analyzed the classification under sub-heading No. 8536.50, which covers electrical apparatus for switching or protecting electrical circuits, and sub-heading No. 9032.89, which pertains to other instruments and apparatus. The Tribunal found that the goods imported did not fit the description of switches under Heading No. 85.36 but also raised concerns about the appropriateness of classification under sub-heading No. 9032.89. Classification as Switches or Regulating Instruments: Heading No. 85.36, covering electrical circuits or connections, was considered for classification, but the Tribunal noted that the sensors' function was to transmit microwaves to activate a door opening mechanism, not for regulating or controlling electrical circuits. The Tribunal referenced the HSN explanatory notes to support its analysis of the classification. Classification under Measuring or Checking Instruments: Both sides referred to the HSN's alphabetical index, indicating classification under Heading No. 90.31 for measuring or checking instruments. The Tribunal examined this classification but found no conclusive evidence to support it. The product literature described the sensors as microwave door actuators/sensors for auto door application, suggesting a possible classification as a checking instrument or appliance under Heading No. 90.31. Conclusion: After considering all facts and complexities, the Tribunal decided to remand the matter to the Jurisdictional Commissioner of Customs for a fresh assessment. The Commissioner was instructed to re-decide the classification after allowing the importers to present their case, ensuring a speaking, appealable order in accordance with the law. The appeal was disposed of by way of remand for further consideration.
|
