2019 (11) TMI 388 - AT - Customs

Restoration of appeal - appeal dismissed on on monetary limits - HELD THAT - The appeal has been dismissed by wrongly applying the revised circular on monetary limits. Hence, it is required to restore the appeal to the files of the Tribunal which we hereby do - ROA application allowed. Classification of imported goods - Mono Pottasium Phosphate - HELD THAT - The Tribunal has held in the cases of VARDHAMAN FERTILIZERS SEEDS PVT LTD., ANIKA INTERNATIONAL RR SHAH VERSUS COMMISSIONER OF CUSTOMS PUNE 2016 (11) TMI 2 - CESTAT MUMBAI , COMMISSIONER OF CUSTOMS (IMPORT) NHAVA SHEVA VERSUS SOLUFEED PLANT PRODUCT SERVICES PVT. LTD., RICHFIELD FERTILIZERS LIMITED, MAHAFEED SPECIALTY FERTILIZERS (INDIA) PVT. LTD. AND TATA CHEMICALS LIMITED 2018 (4) TMI 1346 - CESTAT MUMBAI , COMMISSIONER OF CUSTOMS (IMPORT) , NHAVA SHEVA VERSUS DEEPAK AGRO SOLUTIONS LTD. 2018 (3) TMI 1256 - CESTAT MUMBAI , COMMISSIONER OF CENTRAL EXCISE, THANE-I VERSUS TINCO CHEMICALS 2019 (4) TMI 468 - CESTAT MUMBAI that the said goods merit classification under sub-heading 3105.06. Appeal dismissed - decided against Revenue.

Summary

Issues: Restoration of appeal based on monetary limits, Classification of imported goods

Restoration of Appeal:
The case involves an application for the restoration of an appeal that was dismissed due to monetary limits. The department sought to restore the appeal, arguing that the monetary limit did not apply to customs cases as per a revised circular. The learned AR for the Appellant contended that the appeal should be reinstated. The respondent's counsel had no objection to restoring the appeal but mentioned that the issue had been decided in favor of the assessee in previous Tribunal decisions. After considering the submissions, the Tribunal found that the appeal had been wrongly dismissed based on the revised circular on monetary limits. Consequently, the Tribunal ordered the restoration of the appeal, allowing the ROA application.

Classification of Imported Goods:
Upon further examination of the case, the Tribunal decided to hear and dispose of the appeal itself. The issue at hand pertained to the classification of Mono Potassium Phosphate imported by the assessee. Referring to various Tribunal decisions, including Vardhaman Fertilizers & Seeds Pvt Ltd vs CC, Pune, CC, Nhava Sheva vs Solufeed Plant Product & Services P Ltd, CC, Nhava Sheva vs Deepak Agro Solutions Ltd, and CCE, Thane-I vs Tinco Chemicals, the Tribunal determined that the goods should be classified under sub-heading 3105.06. Relying on these precedents, the Tribunal concluded that the appeal filed by the department lacked merit and subsequently dismissed it. The decision was dictated and pronounced in open court by the Tribunal members.

This comprehensive analysis covers the issues of restoration of appeal and the classification of imported goods as addressed in the legal judgment delivered by the Appellate Tribunal CESTAT HYDERABAD.