1998 (2) TMI 262 - AT - Customs

Summary

Issues:
1. Adjournment request due to absence of appellant's representative.
2. Classification of steel chains under Tariff Heading 73.15 or Tariff Heading 98.06.
3. Interpretation of Section Notes regarding classification of goods.

Adjournment Request:
The appellant firm sought an adjournment citing the sudden absence of their representative due to a family emergency. However, the Tribunal noted previous instances of adjournments granted to the appellant firm and concluded that the firm was deliberately delaying proceedings. As a result, the Tribunal proceeded with the hearing in the absence of the appellant's representative.

Classification of Steel Chains:
The main issue revolved around the classification of steel chains imported by the appellant firm. The appellant argued that the chains should be classified under Tariff Heading 98.06 as parts of agricultural machinery falling under Tariff Heading 84.32. On the other hand, the Revenue contended that the chains fell under Tariff Heading 73.15 as "parts of general use." The Tribunal examined the definitions and Section Notes related to the classifications and determined that the goods were specifically covered under Tariff Heading 73.15, not Tariff Heading 84.32 as claimed by the appellant. The Tribunal dismissed the appellant's argument and upheld the Revenue's classification.

Interpretation of Section Notes:
The Tribunal analyzed the Section Notes, particularly Note 2 of Section XV and Note 1(g) of Section XVI, to determine the appropriate classification of the steel chains. It was established that the goods in question fell under Tariff Heading 73.15 based on the definitions provided in the Section Notes. The Tribunal emphasized that the earlier Order-in-Appeal of the Commissioner (Appeals) cited by the appellant was not sufficient to support their classification claim, as it did not address the relevant Chapter Notes. Therefore, the Tribunal rejected the appellant's reliance on the previous order and upheld the classification under Tariff Heading 73.15, ultimately dismissing the appeals.