9911796707
TMI Blog2016 (10) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... n under Chapter heading 84159000. 3. The appellant has been represented by Ld. Advocate Mr. Prabhat Kumar. He, inter alia, mainly pleads as follows: * Reference is made to the Tariff Entry 8533 showing that item is a Resistor and the item imported being a Resistor could be placed under Chapter heading 85334020 and there cannot be any other Chapter heading for the goods in question. * Reference is also made to Chapter Heading 8415; there Air Conditioning Machines and in its sub heading 84159000 parts of air conditioners are covered. The subject item is primarily a Resistor, therefore should be classified under Chapter heading 8533. * Reference is made to HSN Notes to Chapter heading 8533 which say that Resistors are covered here. * ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Conditioner Resistor, as declared by the appellant deserve classification under 84159000 as these are sub-assemblies and cannot be called as mere Resistors. * The appellant wants to claim benefit of Notification No. 24/05-Cus dated 01.03.2005 that is why they wrongly classified the goods under Chapter heading 8533 as it is mentioned at serial No. 3 of the table annexed to the Notification No. 24/2005 (supra). * Reference is made to Bill of Lading where classification for the goods has been mentioned as "H S Code 85362000" When under Bill of Lading classification has been shown as 85362000, the pleading by the appellant for the classification under Chapter heading 8533 is contradictory to the classification made in the bill of lading. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing rules : (a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings;" However, Section Note 2(b) to Section XVI says as under: (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified with the machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 85.17 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resistors of this heading are also classified here." Here it refers to General Explanatory Note to Section XVI. When we refer to Section XVI, we find as given in para 6 above Note 2(b) to Section XVI clearly says that if parts are suitable for use solely or principally with a particular kind of machine then such parts are to be classified with the goods (machines) of that kind. 7.2 The item in question is being specifically used in the Auto Air Conditioner as Resistor. There is no dispute that such item is not a mere resistor or an isolated resistor, it is the resistor (sub assembly) meant for use in Auto Air Conditioner. The documents filed by the importer appellant also describes the item specifically as Auto Air Conditioner Resistor t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c part of 'air conditioning system', there is no scope for classification of the product under Chapter 8533 as mere 'Resistor'. Consequently, appropriate classification for the subject item is Chapter sub-Heading 84159000. 8. The impugned order confiscates the item and imposes redemption fine as well as penalty. However there is genuine dispute on the classification of the item. Therefore, following the CESTAT decision in the case of Prince Marine Transport Services Pvt. Ltd. vs C.C. (Imports), Mumbai (supra) and Hon'ble Apex Court decisions in the cases of Hindustan Ferodo Ltd. vs CCE Bombay & CCE vs Calcutta Steel Industries & Ors. (supra), the confiscation of the goods under Section 111 (m) and penalty under Section 112( ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
