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Issues: Classification of goods under Customs Tariff and Import Trade Control (ITC) angle
In this case, M/s. Endee Engineers imported goods described as "Combustible Gas Detector/Alarm Model - 3835" seeking clearance under sub-heading No. 9027.10 of the Customs Tariff and against Appendix I Part B Item No. 4(3) of the Import Trade Control (ITC). The Asstt. Collector classified the goods under sub-heading No. 8531.10 instead of the requested classification. The Collector, Customs (Appeals), Bombay ruled in favor of the appellants on both the ITC angle and classification. Analysis: The Revenue argued that the goods did not fit the description of Entry No. 4(3) of Appendix I Part B AM 1985-88 Policy and should be classified under sub-heading No. 8531.10 based on the Explanatory Notes to Heading No. 85.31. Despite multiple hearing dates where the respondents did not appear, the Tribunal proceeded to hear the matter. The appellant contended that the goods should be classified under Heading No. 90.27 as instruments for physical or chemical analysis, measuring viscosity, or checking quantities of heat, sound, or light. However, the Tribunal found that the purpose of the goods was to detect and sound an alarm when combustible gas levels exceeded safety limits, not for gas analysis. The Tribunal noted that the goods were described as "Combustible Gas Detector, Combustible Gas Alarm Model - 3835" in the Bill of Entry, emphasizing their function as a safety alarm rather than for gas analysis. The adjudicating authority had classified the goods under sub-heading No. 8531.10, which covers electric sound or visual signaling apparatus like burglar or fire alarms. The Tribunal highlighted that the goods could only detect and alarm about gas levels, not measure or check gas flow, level, or pressure, as required under other headings. The Collector, Customs (Appeals) had classified the goods under sub-heading No. 9026.80 or 9027.10, which the Tribunal disagreed with. The Tribunal concluded that the goods did not involve gas analysis or measurement but were designed to warn of hazardous gas levels. Referring to the HSN Explanatory Notes, the Tribunal determined that the goods fell under Heading No. 85.31 for electric gas alarms with detectors and alarms. Consequently, the Tribunal allowed the Revenue's appeal, setting aside the Collector's decision and reinstating the original classification by the Asstt. Collector, Customs, Air Cargo Complex, Bombay.
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