9911796707
TMI Blog2017 (4) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... l machine, merits classification under CTH 84 2230 00 and eligible for benefit of N/N. 21/2002 - appeal allowed - decided in favor of appellant. - C/165/2007 - A/86334/17/CB - Dated:- 16-2-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri J.H. Motwani, Advocate for the appellant Shri Ahibaran, Additional Commissioner (AR) for the respondent ORDER Per M V Ravindran This appeal is directed against Order-in-Original No: CC-(SP) -18/2206ACC (Adj) dated 27/10/2006 passed by the Commissioner of Customs (Import), Air Cargo Complex, Mumbai. 2. The issue that falls for consideration in this appeal is whether the machinery imported by the appellants merits classification under Customs tariff heading number 8422 or 9031. 3. Appellants imported to consignment of empty bottle Inspector Morella number Lynott Tronic 735M 2 (hereinafter referred to as machine) and claimed classification under CTH 8422. Revenue authorities are of the view that this machine would merit classification under CTH 9031. Adjudicating authority after following the due process of law held that machines are classifiable under CTH 9031; concluded th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Test benches 9. We notice from the records that the manufacturer and exporter has given a certificate stating that they are manufacturers of bottling line for bottled drinks industry and pioneers in PET bottle inspection unit. 10. The use of the machines in the factory of the appellant is not in dispute. The manufacturing activity, as explained before us as well as before the adjudicating authority, is PET bottles are formed, inspected and filled with aerated water sealed, packed and cleared. The use of the machine which are imported, as explained by the learned Counsel, is just after the forming of the PET bottle. If that be so, we find that the explanatory notes to the HSN clearly support the case of the appellant. We reproduce the explanatory note of HSN to chapter 84. 84.22 Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating bever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th plates or similar devices enabling them to be rested, while in use, on the bales, cases or other packages to be strapped. Machines of this heading frequently perform several of the foregoing functions. They may also incorporate provision for filling or sealing in vacuo or under other controlled atmospheric conditions. Machines which in addition to packing, wrapping, etc., also perform other operations remain classified in the heading provided the additional operations are incidental to the packing, etc. Thus machines which pack or wrap goods into the forms or presentations in which they are normally distributed and sold in commerce, are classified in this heading, whether or not the machines also contain devices for weighing or measuring. Similarly the heading includes machines incorporating devices which, as a secondary function, cut, mould or press previously prepared products into purely presentational forms without affecting their essential character (e.g., machines for moulding butter or margarine into blocks, etc., and wrapping them). The heading does not, however, cover machines whose primary function is not to pack, wrap, etc., but to manufacture raw or semi-f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nders. (5) Planimeters, for measuring plane areas (e.g., on plans, diagrams, skins or hides). A tracing point combined with a measuring device follows the outline of the area to be measured. Integrators, harmonic analysers and other instruments are based on the planimetric principle and capable of measuring other factors (e.g., volume, moments of inertia). (6) Head contour measurers, used by hatters, which operate by perforating a sheet of paper. (7) Dial indicating comparators, micrometric devices, electronic, opto-electronic and pneumatic sensors, whether or not automatic, as well as all devices or instruments for measuring length, angles or other geometrical quantities using such sensors. The heading also includes recording comparators, and comparators fitted with a mechanical device which conveys mass produced parts to the comparator and eliminates defective parts. However, this heading does not include the dial type comparators for use in the hand described in Item (4) of Part (D) of the Explanatory Note to heading 90.17 (see exclusion (d) above). (8) Column-type gauges for checking precision set squares, for checking heights or for other che ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
