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2023 (9) TMI 197 - AT - CustomsClassification of imported goods - Imaging Plates - Imaging Cassettes - Department is of the view that the goods fall under CTH 37011010 whereas the appellant (importer) has adopted the classification under CTH 90229090 - HELD THAT - The very same issue as to the classification of Imaging Plates and Cassettes came up for consideration before the Tribunal in the case of Jindal Photo Ltd. 2014 (2) TMI 540 - CESTAT MUMBAI . The Tribunal in the said case held that the goods are classifiable under CTH 90189090 and are eligible for the benefit of Notification No.21/2002-Cus. The importer therein had adopted the classification under 90189099 and not under 90229090. As per the decision in FUJIFILM INDIA PVT LTD. VERSUS COMMISSIONER OF CUSTOMS (IMPORT) , NHAVA SHEVA 2015 (1) TMI 839 - CESTAT MUMBAI the Tribunal doubted the classification decided in the case of M/s.Jindal Photos Ltd. 2014 (2) TMI 540 - CESTAT MUMBAI under 90189099 and held that the IP plates and Cassettes are rightly classifiable under CTH 370110. However, it was held that these are accessories. The Tribunal categorically observed that it is not a part. It was also observed that the benefit of notification 21/2002 would be available even if the goods fall under CTH 370110, as the Sl.No.357B of the notification covers all goods falling under Chapter 90 or any other chapter - The assessee being aggrieved by the redetermination of classification under 3701 filed appeal before the Hon ble Apex Court. As per the judgement reported in FUJIFILM INDIA PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS (IMPORT) NHAVA SHEVA 2017 (4) TMI 635 - SUPREME COURT it was held that as there was already a decision of co-ordinate bench in the case of M/s.Jindal Photo Ltd. 2014 (2) TMI 540 - CESTAT MUMBAI the Tribunal ought not to have deviated. In case of doubt should have sought for Larger Bench. It was observed that as the dispute before the Tribunal was only with regard to the eligibility of notification, the Tribunal ought not to have disturbed the classification. From the above it can be seen that in the case of Fujifilms Pvt. Ltd. the classification of the goods has been settled to be under 90229090. So also, the department in the OIO dt. 23.09.2011 has held the goods to be classifiable under 90229090 against which no appeal has been filed by the department. We therefore hold that the classification adopted by the appellant under CTH 90229090 is to be sustained. The re-determination of classification under CTH 370110 is set aside. Whether the goods are eligible for exemption under notification 21/2002? - HELD THAT - The Commissioner (Appeals) has not made any discussion as to how the impugned goods fall under the category of consumables and not accessories . The meaning of accessory has to be understood in relation to the nature of the main machine and the type of accessory in relation to which it is used. The Tribunal in the case of Fujifilm (P) Ltd. (2nd round of litigation) has held that the impugned goods being accessories are eligible for the benefit of notification. The imported goods merit classification under CTH 90229090 and are eligible for benefit of exemption under Notification No.21/2002-Cus. The impugned orders are set aside - Appeal allowed.
Issues Involved:
1. Rectification of the appellant's name. 2. Classification of imported goods (X-Ray plates and cassettes). 3. Eligibility for concessional rate of duty under Notification No. 21/2002-Cus. Summary: 1. Rectification of Appellant's Name: The Tribunal allowed the rectification of the appellant's name in the appeal memo from "M/s. Agfa India Private Ltd." to "M/s. Agfa HealthCare India Pvt. Ltd.". 2. Classification of Imported Goods: The appellant imported "C.R.MD4.OT General set" and "ADCOM CAS+ Plate", classifying them under CTH 90229090 and claiming concessional duty benefits. The department contended that these goods should be classified under CTH 37011010, leading to a higher duty rate. The original authority and Commissioner (Appeals) upheld the department's classification, prompting the appellant to appeal. The appellant argued that the goods are used solely with the ADC Solo Digitizer, which was previously classified under CTH 9022 by the Tribunal. The appellant maintained that the goods should be classified under CTH 90229090 as they are accessories to the ADC Solo Digitizer. The Tribunal noted that the goods have a long lifespan, can be reused multiple times, and do not function like ordinary X-ray plates, which supports classification under CTH 90229090. 3. Eligibility for Concessional Rate of Duty: The Tribunal examined previous decisions, including Jindal Photo Ltd. and Fujifilm India Pvt. Ltd., which dealt with similar issues. In Jindal Photo Ltd., the goods were classified under CTH 90189099 and were eligible for the benefit of Notification No. 21/2002-Cus. In Fujifilm, the Tribunal initially classified the goods under CTH 3701 but was later corrected by the Supreme Court, which upheld the classification under CTH 90229090 and confirmed the goods as accessories eligible for the notification's benefits. The Tribunal concluded that the classification of the appellant's goods under CTH 90229090 is correct and that they are accessories to the ADC Solo Digitizer, making them eligible for the concessional rate of duty under Notification No. 21/2002-Cus. Final Order: The Tribunal set aside the re-determination of classification under CTH 370110 and upheld the classification under CTH 90229090. The goods were deemed eligible for the benefit of Notification No. 21/2002-Cus. The appeals were allowed with consequential reliefs.
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