9911796707
TMI Blog2000 (8) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. [Order per : S.S. Sekhon, Member (T)]. This is an appeal by the importers who have imported a consignment of Ice cream, Baking oven and had filed Bill of Entry claiming classification under 8517.30. The assessing officer after examination of the consignment changed the classification to parts of oven under 8514.90 and denied them the benefit of auxiliary duty under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the findings of the learned Assistant Collector that the device imported by the appellants is not a complete oven but parts of the oven which are later to be assembled. Notification No. 179/90-Cus., dated 31-5-1990 grants benefit of exemption from auxiliary duty to goods which are a complete oven as commercially understood and not parts thereof. Therefore, the benefit of exemption is not availa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he benefit of 15% auxiliary duty should not be denied to them, merely on the ground that classification as parts of the subject goods has not been challenged when in fact the goods imported are essentially oven. 4. Heard the learned DR who submitted that the goods have been classified as parts under 8514.90 and the Notification does not entitle the benefit to such parts, since a plain reading o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly. A reading of HSN notes indicates that specific heating enclosed space should be considered as oven and what has been imported in this case could be oven. However, we find that classification of the goods under import was not challenged when they were classified as parts, before the Collector (Appeals). The challenge was only on the ground that even parts of oven were eligible for the exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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