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Issues: Classification of imported machine under customs tariff headings 9031.80 and 8479.89, rejection of refund claim by the Collector of Customs (Appeals).
Classification under Customs Tariff Heading 9031.80: The appellants imported a micro-set tools pre-setting unit for boring and milling tools and claimed its classification under heading 9031.80 as a measuring and checking instrument. The revenue, however, classified the machine under heading 8479.89 as machines and mechanical appliances with individual functions. The appellants paid duty under protest, filed a refund claim which was rejected by the Assistant Collector of Customs, and subsequently, the appeal was dismissed by the Collector of Customs (Appeals). The appellant's representative argued that the primary function of the imported machine is pre-setting tools, making it classifiable as an instrument rather than a machine used for production or processing. She emphasized that the machine only performs a measuring operation, thus should be classified under heading 9031.80. However, the Revenue's representative pointed out the absence of a specific catalogue supporting the appellant's claim and highlighted that the machine was capable of functions beyond measuring, such as spindle tooling and lathe tooling. Analysis: The Tribunal examined whether the micro-set presetting unit imported by the appellants should be classified as a measuring or checking instrument under heading 9031.80 or as a machine with individual functions under heading 8479.89. The appellants failed to produce a catalogue specifically describing the imported machine, type CGS 2020-01. The catalogue they presented referred to a different machine, indicating functions beyond measuring. The Tribunal concluded that since the appellants could not provide a catalogue for the actual imported machine, the argument that it was solely a measuring instrument was not substantiated. Therefore, the machine was rightly classified under heading 8479.89 of the Customs Tariff. The impugned order rejecting the refund claim was upheld, and the appeal filed by the appellants was dismissed. Conclusion: The Tribunal found no merit in the appellant's claim that the imported machine should be classified under heading 9031.80 as a measuring instrument. Due to the lack of specific documentation supporting the appellant's position and evidence suggesting the machine's capability for functions beyond measuring, the machine was correctly classified under heading 8479.89. Consequently, the appeal was rejected, affirming the decision of the Collector of Customs (Appeals) to dismiss the refund claim.
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