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2020 (2) TMI 919 - AT - CustomsClassification of imported goods - Educational Charts - whether classified under Custom Tariff Heading 49059990 or under Customs Tariff Heading 49119990? - maps or depicting the terrestrial features or not - HELD THAT - It is very clear from the examination report and the sample charts produced before us that these charts are not in nature of maps or depicting the terrestrial features. Even appellant on the Bill of Entry have not claimed that these goods are maps of any kind. When it is not even the case of the importers that the imported goods are maps, then they are definitely not justified in claiming the classification under heading 4905. Hence their claim for classification under heading 4905 99 90 has been rightly rejected by the lower authorities. There are no infirmity in the impugned order determining the classification of the impugned goods under Heading 4911 99 90, which is based on the terms of headings in Customs Tariff and HSN Explanatory Notes for the said heading. However to determine the practice of assessment elsewhere a bit of research undertaken by us made us lay hand on the import data available in respect of the same goods at zuaba. com which were cleared from the ICD Tughlakabad and Nhava Sheva Port classifying the said goods in same manner. Appeal dismissed - decided against appellant.
Issues Involved:
1. Classification of imported goods under the Customs Tariff. 2. Applicability of exemption under Notification No. 21/2002-Cus dated 01.03.2002. Detailed Analysis: 1. Classification of Imported Goods: The appellant filed a Bill of Entry for the clearance of goods described as "Educational Charts" under Custom Tariff Heading 49059990, claiming a "Nil" duty rate. The lower authorities classified the goods under Heading 49119990. The appellant contended that the goods, being educational charts, should be classified under Heading 49059990 or alternatively under 4901 as "Printed Books." The examination report confirmed that the goods were educational charts. The appellant argued that these charts, being printed materials for educational purposes, should fall under Heading 49059990. However, the lower authorities maintained that Heading 4905 pertains to maps and globes, not educational charts, as confirmed by the HSN Explanatory Notes. The Commissioner (Appeals) upheld this view, stating that the goods did not represent natural or artificial features of countries, towns, seas, etc., and thus were not maps or charts as per Heading 4905. Consequently, the classification under 49059990 was rejected. The alternative claim for classification under Heading 4901 as "Printed Books" was also rejected. The Commissioner (Appeals) noted that Heading 4901 covers books and booklets with textual matter, whereas the imported charts contained pictures as the main material. Additionally, the exemption under Notification No. 21/2002-Cus was not applicable as the goods were not in bound form or with a binder. The Tribunal supported this reasoning, emphasizing that the goods were not books but educational charts, and thus rightly classified under Heading 49119990. The Tribunal cited previous cases and the principles of interpretation of fiscal statutes to support its decision. 2. Applicability of Exemption under Notification No. 21/2002-Cus: The appellant claimed exemption under Notification No. 21/2002-Cus, arguing that the goods should be considered as "Printed Books." However, this claim was rejected by the lower authorities and the Tribunal. The Commissioner (Appeals) and the Tribunal both noted that the exemption applies to printed books and manuals in bound form or with a binder, which was not the case for the imported charts. The Tribunal referred to the Supreme Court's judgment in Dilip Kumar & Company, which emphasized strict interpretation of fiscal statutes and notifications. The Tribunal concluded that the goods did not meet the criteria for the claimed exemption. Conclusion: The Tribunal upheld the classification of the imported goods under Heading 49119990 and denied the exemption under Notification No. 21/2002-Cus. The appeal was dismissed, affirming the decisions of the lower authorities. The judgment highlighted the importance of adhering to the specific terms of tariff headings and the strict interpretation of exemption notifications in fiscal statutes.
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