2019 (1) TMI 669 - AT - Customs

Classification of imported goods - Pura Fresh Delux - RO-6.5L Mineral Enrichment System (Reverse Osmosis water purifier) - whether classified under CTH 84212190 or under CTH 89212120? - benefit of N/N. 06/2006-CE Sr. No. 8B - Held that - The same products imported earlier had been examined by this Tribunal in the appellant s own case WHIRLPOOL OF INDIA LTD. VERSUS COMMR. OF CUS. (IMPORT), NHAVA SHEVA 2014 (6) TMI 192 - CESTAT MUMBAI and the classification of the impugned goods are held to be under CTH 84212120 as household type filters - benefit of notification cannot be denied - appeal dismissed - decided against appellant.

Summary

Issues: Classification of imported goods under Customs Tariff Heading (CTH) 84212120 for household type filters and denial of exemption under Notification No. 06/2006-CE.

Classification Issue:
The appellant imported goods declared as 'Pura Fresh Delux' and 'RO-6.5L Mineral Enrichment System' seeking classification under CTH 84212190 for exemption from CVD under Notification No. 06/2006-CE. However, Customs Department assessed the goods as 'household use' under Tariff Entry CTH 89212120, denying the exemption. The appellant contended that a previous Tribunal decision favored them, but the Revenue argued that no stay was granted against the Tribunal's order. The Tribunal examined the imported goods in the appellant's case and classified them under CTH 84212120 as 'household type filters,' not under the residual category CTH 84212190 as 'Other.' The Tribunal upheld the classification, dismissing the appeal as devoid of merits.

Exemption Denial Issue:
The appellant's appeal was based on seeking exemption under Notification No. 06/2006-CE, which was denied due to the goods being classified as 'household type filters' under CTH 84212120. The Tribunal's decision to uphold this classification inherently led to the denial of the exemption claim. Despite the appellant's arguments and reference to a pending appeal before the Supreme Court, the Tribunal found no justifiable reason to deviate from its findings. Consequently, the Tribunal upheld the impugned orders, dismissing the appeals.

In conclusion, the judgment by the Appellate Tribunal CESTAT Mumbai addressed the classification of imported goods under CTH 84212120 as 'household type filters,' denying the exemption claim under Notification No. 06/2006-CE. The Tribunal's decision was based on a previous case precedent and upheld the classification, ultimately dismissing the appeals for lack of merit.