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TMI Blog2012 (9) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... under 8302, as claimed by the applicant - importer declared the complete description of goods and there is no suppression/mis-declaration and hence, action on the part of lower authorities regarding confiscation and imposition of fine and penalty liable to be set aside - - - 88/2011-Cus - Dated:- 18-5-2011 - Shri D.P. Singh, J. REPRESENTED BY : S/Shri, Ranjeet Kumar Singh and Dharmendra Kumar Singh, Consultants, for the Assessee. [Order]. This revisions application has been filed by M/s. Golden peacock Overseas Ltd., Jamnagar, against the Orders-in-Appeal No. 257/CWC/CFS,D NODE 2009, passed by the Commissioner of Customs (Appeals), Mumbai-II with respect to Orders-in-Original No. 65/2008/ADC(MS), passed by the Additional C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... words suitable for which means suitable for use for . In other words, use of an article is a necessary ingredients for classification under CTH 83.02. Chapter 83 deals with the miscellaneous articles of Base Metals. Brass Anchors made of metal claimed to be wall mounting used for placing T.V., Music System, Computer System, etc.. Once, the suitability is admitted, CTH 83.02 would automatically come into play. CTH 7415 reading as NAILS, TACKS, DRAWING PINS, STAPLES (OTHER THAN THOSE OF HEADING 8305) AND SIMILAR ARTICLES, OF COPPER OR OF IRON AND STEEL WITH HEAD OF COPPER; SCREWS, BOLTS, NUTS, SCREW HOOKS, RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR ARTICLES, OF COPPER is a general entry whereas headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fastened when the Brass Anchors is situated in a wall due to its side cuts made on the same, as without situating the same in wall. Brass anchors cannot be made an grip with the male screw and this specific nature of this product is made the same different from the general female screw. 4.3 That the female screw cannot be use for fastening the house hold articles with the male screw as the same (female screw) cannot make a grip with the wall and other things where it situated in this situation the Brass Anchors can only be used. That the lower authority has clearly mentioned in their Order-In-Original that (para 4 of OIO) that the export goods have been introduced recently in the market replace teak wood pins/pieces hitherto used, for pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers(including spring washers) and similar articles, of copper. We have classified the said item under CH 8302 since its specifically covers this items which is used for buildings and as per interpretative rules the heading which provides the most specific description shall be preferred to the heading providing a general description. Accordingly, the description of CH 8302 being a specific one was preferred to CTH 7415 which gives a general description. 4.7 It is settled law that onus of establishing that an article falls in a particular tariff lay upon the revenue-even if evidence by Assessee is rejected, the appeal of Assessee has to be allowed (as Revenue has not discharged t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out prejudice to the fact that our products are clearly classifiable under Chapter 8302 of the Tariff, if even for argument sake it is contended that there is a possibility that the said goods could be classified under Chapter 7415 also, the authorities should have taken recourse to Rule 3(c) wherein it has been clearly brought out if two or more headings seem equally possible and the dispute cannot be resolved by any of the other rules of interpretation, if both the heading appear equally specific, the heading which occurs last in numerical order is to be preferred(i.e. latter the better). 4.12 That the Brass anchors of same applicant has been classified by the ICD Patparganj, New Delhi as Brass Builder Hardware during the same period an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision, they still merit to be classified as screw. It is further observed by the original authority that as per Rule 3(a) of the General Rules of interpretation, the heading which provides more specific description shall be preferred to the heading which provides a generic description. The CTH 7415 provides more specific description even if they are tailor made to suit their Customer s requirement as compared to a more general description as Brass Builder Hardware under CTH 8302. 7.2 Government observes that the goods in question are round metallic item with circular threaded inner surface and rough/embossed out surface and as per dictionary meaning it is a female screw. This item is used to fix the screw in the wall so it is more akin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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