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TMI Blog2017 (12) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... ation - Chapter heading 84339000 is proper classification of the goods in question - the appellant has correctly classified the goods in question. Whether confiscation of goods, redemption fine and penalty justified? - Held that: - it is a case of classification of the goods and the adjudicating authority has changed the classification relying upon the report of the chartered engineer. In that circumstance, as it is case of interpretation of classification, therefore, the goods are not liable for confiscation and no redemption fine is imposable on the said goods - penalty also set aside. Appeal allowed - decided in favor of appellant. - C/54339/2014-(DB) - A/62094/2017-CU[DB] - Dated:- 30-11-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri S.A.Gundecha, Advocate for the appellant Shri G.S.Dhillon, AR for the respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein it has been held that the appellant has wrongly classified the goods consequently, the classification of the goods was changed, and redemption fine and penalties were imposed on them. 2. The facts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 232.889195 14174.07 10,12,2,1,4 4089 3. Washer 73182200 6080 125.811366 7657.11 10,12,2,1,4 2209 4. Spring Washer other lock washer 73182100 5620 38.427537 2338.77 10,12,2,1,4 675 5. Cotter Pin 73182400 780 9,637741 586.57 10,12,2,1 169 6. Spring 73209090 180 96,478668 5871.87 10,12,2,1,4 1694 7. Spring Pin 73209020 340 23.818323 1449.63 10,12,2,1,4 418 8. Beari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90 2296.82898 139789.24 7.5,12,2,1,4 36139 20. Gear 84834000 30 598.1099 36402.07 7.5,12,2,1,4 9411 21. Tools for punching 82073000 40 29.98987 1825.24 10,12,2,1,4 527 22. Agricultural Tools Spade 82011000 20 23.62546 1437.89 10,10,2,1,4 211 23. Hand Tools Spanners 82041100 20 78.68725 4789.05 10,12,2,1,4 1382 24. Hand Tools Grease Gun 82055910 20 84.376650 5135.32 10,12,2,1,4 1482 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below has concluded that these parts of harvester appear to be of general use and also other than the harvester combine. The said observation was made on the basis of report of the Chartered Engineer. In fact the chartered engineer has opined that these parts can be used other than the harvester combine but is used by appellant as harvester system which has been imported by them in SKD condition, the same are to be classified under CTH 84339000. Mere observation made by the chartered engineer that these parts appears to be of general use does not make them for general use. As the appellant have imported as combine harvester parts under the same bill of entry. He also submitted that the Chapter note 2 (d) of Chapter 40 of the Act provides that Chapter 40 does not cover mechanical and electrical appliances or parts thereof and Section Note 1 (f) of Section XV provides that, this Section does not cover articles of Section XV of the Act. He submits that Section Note 2 of Section XV define expression parts of general use for that section and Section Note 1 (g) of Section XVI excludes part of general use as defined in Note 2 to Section XV from its ambit. He also submits that as per Inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red 20 sets of harvester parts whereas the classification under 84339000 is not disputed for that and the Chartered Engineer has given categorical finding that the item in question appears to be of general use. He also relied on the decision of this Tribunal in the case of Maschio Gaspardo India P.Ltd.-2016 (332) ELT 153 (Tri.-Mum.), M/s.Hindustan Petroleum Corporation Ltd. Vs.CC, Madras-1986 (24) ELT 637 (Tri.), P.P.Products Vs. CCE, Allahabad-2000 (118) ELT 63 (Tri.) and Diamond Dynamics India Pvt.Ltd. Vs. CCE, Delhi-2009 (234) ELT 279 (Tri.-Del.) 8. Heard the parties and considered the submissions. 9. The facts are not in dispute that the appellant filed one bill of entry declaring the goods as combine harvester parts which have been imported against two invoices, namely, invoice No.201207117A and invoice No.201207117B. The claim of the appellant is that the goods mentioned in both the invoices have been imported by one bill of entry. All the goods mentioned in both the invoices parts of the combine harvester. We further take note of the fact that the parts are numbered and if all these parts used altogether then harvester system which has been imported by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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