9911796707
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Issues:
1. Classification of imported goods under ITC Policy. 2. Relevance and validity of clarifications issued by DGTD. 3. Interpretation of description in S. No. 113 of Appendix 2B of ITC Policy. Issue 1: Classification of imported goods under ITC Policy: The appellant imported goods declared as components of water mixer under OGL Appendix 6 Item 1 of ITC Policy 1988-91 AM. However, upon examination, it was found that the goods were fabricated housing, not raw as declared. The adjudicating authority held the goods as components/parts of bathroom sanitary fittings in SKD conditions, requiring a license for clearance. The appellant provided clarifications from DGTD stating the goods were covered under a different section of the policy. Despite this, the goods were held liable for confiscation and a penalty imposed. The appellant argued that the goods were components of fluid mixers, not sanitary fittings, and should be classified differently. Issue 2: Relevance and validity of clarifications issued by DGTD: The clarifications from DGTD stated that the goods imported were components of fluid mixer/mixer valves, not water mixers. The adjudicating authority questioned the relevance of these clarifications, stating they were not applicable as the policy had been amended. The authority also doubted the connection between the clarifications and the imported goods. However, the appellate tribunal found that the clarifications were indeed relevant and related to the imported goods. The tribunal disagreed with the authority's interpretation and held that the goods were covered under a different section of the policy, allowing the appeal. Issue 3: Interpretation of description in S. No. 113 of Appendix 2B of ITC Policy: The description in S. No. 113 of Appendix 2B covered kitchen/bathroom sanitary fittings in SKD/CKD condition. The Revenue argued that this description included kitchen and bathroom fittings, not just sanitary fittings. However, the tribunal disagreed, stating that only sanitary fittings in the kitchen/bathroom were covered by this section. The tribunal found that the goods imported were not classified under S. No. 113 but under a different section, Appendix 6 OGL Item 1, thereby allowing the appeal. In conclusion, the appellate tribunal set aside the impugned order and allowed the appeal, determining that the imported goods were not classified as kitchen/bathroom sanitary fittings but under a different section of the ITC Policy. The clarifications from DGTD were deemed relevant, and the goods were considered components of fluid mixers, leading to a different classification under the policy.
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