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Issues: Classification of imported goods under Customs Tariff - Eligibility for benefit of Notification No. 139/90 - Appeal against classification as parts of oven.
Classification of Imported Goods: The appeal pertains to importers claiming classification of a consignment of 'Ice cream, Baking oven' under 8517.30, which was changed by the assessing officer to 'parts of oven' under 8514.90, leading to denial of auxiliary duty benefit under Notification No. 139/90. The Collector (Appeals) upheld this classification, emphasizing the necessity of specific parts for the device to function as an oven, thereby rejecting the argument that the imported goods constituted a substantially complete oven. The learned Counsel for the appellants contended that the goods should be classified as 'oven' and not 'parts thereof' to avail the benefit of the Notification. However, the Tribunal observed that the challenge against the classification as parts was not raised earlier, and since the goods were accepted as parts of an oven by both the appellants and the lower authorities, reclassification as ovens under 8514.30 could not be justified. Consequently, the Tribunal upheld the Collector (Appeals) decision and rejected the appeal. Eligibility for Benefit of Notification No. 139/90: The Notification in question grants exemption from auxiliary duty to goods classified as a complete oven, not parts thereof. The learned DR argued that since the goods were classified as parts under 8514.90 and not specifically mentioned in the Notification, they were ineligible for the benefit. The Tribunal concurred, stating that even if the imported goods could potentially be considered ovens based on HSN notes, the challenge against the classification was solely focused on claiming the exemption under the Notification. As the classification as parts was not contested earlier, the Tribunal concluded that the goods did not qualify for the benefit of the Notification. The Tribunal emphasized that issues not raised before lower authorities could not be entertained at the appellate stage, leading to the rejection of the appeal based on the upheld classification of the goods as parts of an oven. Appeal Against Classification as Parts of Oven: The appellants did not challenge the classification of the goods as parts under 8514.90, opting instead to seek the benefit of auxiliary duty applicable to ovens. The Tribunal noted that the absence of a challenge against the classification as parts limited their scope to argue for reclassification as ovens under a different tariff heading. Despite the appellants' assertion that the imported goods were essentially ovens, the Tribunal maintained that without contesting the initial classification, the claim for exemption under the Notification could not be sustained. Consequently, the Tribunal found no grounds to alter the upheld classification and rejected the appeal, emphasizing the importance of challenging classifications at the appropriate stage to avail relevant benefits.
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