9911796707
TMI Blog2001 (9) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... longwith their accessories. The Bill of Entry claimed classification of the imported goods for customs duty under Tariff Chapter Heading 8451.30 read with exemption Notification No. 11/97-Custom dated 1-3-1997. For the purposes of import control, it was claimed that goods were permitted for import under OGL under Import Policy for 1997-2002. The Customs authorities rejected these claims of the appellant, both in regard to classification and clearance under OGL. Order-in-original dated 10-6-1998 passed by the Assistant Collector of Customs assessed the goods to duty under Chapter Heading 8516.40 without the benefit of Notification No. 11/97 and the goods being consumer goods, were held to be not covered under OGL. The consignment was, theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 8516.40. Exemption Notification No. 11/97, dated 1-3-1997 mentions Steam Press at No. 95 under list 10 of this notification. 4. None appeared for the appellants when the matter was posted for hearing on 23-7-2001 and 24-9-2001. However, Shri B.L. Narsimhan, ld. Advocate assisted in examining the issues as amicus curiae. Shri Narsimhan placed before us relevant pages from the book Encyclopedia of Textile Finishing by Dr. rer. Nat. Hans-Karl Rouette relevant HSN notes to Headings 8451 and 8516 and other relevant materials for considering the issue. He also explained in great detail difference between Ironing machine and presses mentioned under sub-heading 8451 and electric smoothing iron mentioned in sub-heading 8516. According to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted; lower plate insulated, with under-steam and extraction. III. Upper plate uninsulated, heated; lower plate insulated, heated (contact drying). The high-performance pneumatic ironing machine which is activated via a hand switch and foot pedal with controllable pressure has replaced the manual model. In addition : automatic timing and function control of the individual operations by the programmer . (Encyclopedia of Textile Finishing Vol. 2 Pg. 1139) 5. Shri Narasimhan pointed out that explanatory note to HSN in regard to Heading 8451 has clarified that the heading included ironing machine and steam presses for pressing garments (including finishing presses). He also referred in particular to the following notes at page 1470 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for all applications. They were equipped with cork handle for ease of use. They were more an iron than an ironing machine or machinery for ironing. Therefore, the Tribunal held that they could not be considered as ironing machine falling under 8451 and should be treated as falling under Heading 8516 as electric smoothing iron. 7. With regard to exemption under Notification No. 11/97, Shri Narsimhan pointed out that the exemption was for Steam Press (Sl. No. 95 in List 10) and the entry read as under : Sl. No. Tariff Heading Description of goods 150 84.85 or 90 The machinery or equipment specified in List 10, required for textile industry. 8. With regard to the import control provisions, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt specified in List 10 required for textile industry. Learned DR pointed out that if the goods are not the type required for textile industry they will not be eligible for the exemption. He also submitted that once the goods are held to be smoothing iron, they would be restricted for import, and since the importer had not produced a special import licence, they were not eligible for importing the goods. Ld. DR further observed that both the lower original and appellate authorities had recorded a specific finding that the goods in question were not for industrial use and were only electric smoothing irons. He submitted that there was nothing on record which called for a reversal of the findings on facts reached by the lower authorities. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erformed, and not where that function is performed. The literature also calls them as Industrial ; but from the preceding discussions it is clear that they are not for use in garment industry. The two previous decisions of this Tribunal are that if the iron is suitable for industrial use it would be classifiable under Heading 8451 and would be eligible for the exemption and if it is not such pressing machinery for treating textiles, but only for smoothing of clothes, irrespective of their place of use, they will be classifiable under Tariff Heading 85 and would not be eligible for the exemption. 11. We observe that in the present case there is a concurrent finding by the lower authorities upon examination of the goods that they are not m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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