1999 (10) TMI 147 - AT - Customs

Summary

Issues involved:
Classification of Filter Screen for Hydrosol under sub-heading No. 3926.90 or sub-heading No. 8421.99 of the Central Excise Tariff Act and admissibility of benefit under Notification No. 15/94-C.E.

Detailed Analysis:

Issue 1: Classification of Filter Screen
The appellant argued that the Filter Screen, though made of Plastic, is exclusively used in the Filter Equipment, Hydrosol, and should be classified under sub-heading No. 8421.99. They relied on H.S.N. General Explanatory Notes and argued that parts suitable for use solely with particular machines are classified in the same headings as the machines. The Department classified the product under Chapter 39, considering the Explanatory Notes of H.S.N. below Heading 84.21. The Tribunal observed that as the impugned goods are made of plastic, they must be classified under Chapter 39. The Tribunal rejected the appellant's argument and upheld the classification under sub-heading No. 3926.99 as per the impugned order.

Issue 2: Admissibility of Benefit under Notification No. 15/94-C.E.
The appellant contended that if the impugned goods are classified under Chapter 39, they should be eligible for the benefit of Notification No. 15/94. They cited a previous case where a similar benefit was extended. The Department argued that the benefit cannot be extended as the imported goods were not manufactured from duty-paid goods. The Tribunal held that the benefit of the notification would be available to the product in question, citing a previous case where exemption from additional customs duty to excise duty was granted despite certain provisos in the notification.

Conclusion:
The appeal was disposed of with the classification of the impugned product under sub-heading No. 3926.99 as per the impugned order. The Tribunal agreed that the benefit of Notification No. 15/94-C.E. would be available to the product in question, following the precedent set in a previous case.