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TMI Blog2020 (2) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... bit of research undertaken by us made us lay hand on the import data available in respect of the same goods at zuaba. com which were cleared from the ICD Tughlakabad and Nhava Sheva Port classifying the said goods in same manner. Appeal dismissed - decided against appellant. - Customs Appeal No. 3145 of 2012 - FINAL ORDER NO. 60214/2020 - Dated:- 20-2-2020 - MR. S. S. GARG, MEMBER (JUDICIAL) AND MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Present for the Appellant: None / On merits Present for the Respondent: Mr. Bhasha Ram Mr. Amandeep Kumar, ARs ORDER This appeal is directed against Order-in-Appeal No. 89/CUS/APPL/DLH-IV/2012 dated 09.08.2012 of Commissioner of Central Excise (Appeals) Delhi-IV, Faridabad. By the impugned order, the Commissioner (Appeals) upheld the Order-in-Original No. 557/DC/ICD/MS/2011 dated 11.02.2011 holding as follows: I order the goods be assessed to duty by classifying the same under Customs Tariff heading 49119990. 2.1 The appellant had filed Bill of Entry No. 4921487 dated 14.10.2011 for clearance of goods by describing them as Educational Charts a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SBN (International Standard Book Number) The decision of Wilco International [1992 (61) ELT 713 (T)] is squarely holding that the goods imported are nothing but Books. 4.1 Matter was listed for hearing on 18.02.2020. Appellant s advocates Piyush Kumar Associates have vide their letter dated 17.02.2020 received in the Registry on 17.02.2020, submitted as follows: In this regard it is respectfully submitted that the above mentioned Appellant is hereby submitting written brief of arguments for kind perusal of the Hon ble Tribunal and therefore prays Your Honour for disposal of the matter on the basis of Memorandum of Appeal as well as brief of arguments, for which act of kindness, the appellant shall ever be indebted. 4.2 Thus on we have heard Shri Amandeep Kumar, Authorized Representative for the Revenue in the matter. We have also examined the sample of the goods imported by the appellant which were produced by the Authorized Representative. 4.3 In the written arguments filed by the Advocates for the appellant, they have reiterated the same grounds as have been stated by them in the Appeal Memorandum. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingle sheets, whether or not folded : 4901 10 10 --- Printed books 4901 10 20 --- Pamphlets, booklets, brochures, leaflets and similar printed matter - Other 4901 91 00 -- Dictionaries and encyclopaedias, and serial instalments thereof 4901 99 00 -- Other 4905 MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS, INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTED 4905 10 00 - Globes - Other 4905 91 00 -- In Book form 4905 99 -- Other 4905 99 10 --- Geographical, hydrological, astronomical maps or charts 4905 99 90 --- Other 4911 OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS 4911 10 - Trade advertising material, commercial catalogues and the like : 4911 10 10 --- Posters, printed 4911 10 20 --- Commercial catalogue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) in para 8 of the impugned order observed as follows: 8. I find that it is an admitted fact on record that the impugned imported goods were educational charts which imparted knowledge in respect of elementary learning such as language, grammar, mathematical, botanical, zoological, basic hygiene etc., and the said charts were printed single sheets and were not in bound form or with a binder. So far as appellants plea for classification of the above educational charts under Custom Tariff Heading 4905 (Sub-Heading 4905 99 90), is concerned, I find that Customs Tariff Heading 4905 covers maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed and as per HSN Explanatory Notes, Chapter Heading 4905 covers all printed globes (for example, terrestrial, lunar or celestial), maps, charts and plans designed to represent the natural or artificial features of countries, town seas, the heavens, etc. conventional signs being used to indicate contours etc, therefore the basic purpose of maps, chart, plans as covered under above Chapter 4905, is to represent the natural or artificial feature of countries, town, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that he is not challenging the order passed by the Additional Collector with regard to the classification under Customs Tariff Act for the purpose of assessment of duty. He is only challenging that part of the order holding that the goods imported are toys and is a consumer item hit by Serial No. 172 of Appendix 2B. In other words he stated that his challenge in the appeal is only against the order of confiscation for ITC violation and imposition of penalty. He also stated that he would seek for permission only to re-ship the goods without fine an penalty. 4. Thereupon he argued on the merit of the appeal with regard to the ITC angle. His arguments can be summed up as below: 5. The item imported is Robert Dunken s Jungle Book which contains board pages of press out models which are to be taken out as per the instructions contained in the books. They are to be assembled into the models by the children. He showed us the sample of the disputed item It is settled authority that any decision passed by the statutory authority, is limited to the issue considered and decided by us. When the issue of classification of the goods in dispute wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.7 While upholding the classification of the impugned goods under Heading 4911 99 90, the Commissioner (Appeals) in para 10 of her order has observed as follows: 10. So far as classification of the impugned goods under Customs Tariff Heading 4911 as ordered in the impugned Order in Original is concerned, I find that Chapter Heading 4911 covers other printed matter, including printed pictures and photographs and as per HSN explanatory Notes, Chapter 4911 covers Anatomical, Botanical etc, instrumental charts and diagrams. In the instant case also the impugned educational charts contained pictures for imparting knowledge in respect of elementary learning such as language,. Grammar, mathematical botanical, zoological, basic hygiene etc. and hence the said goods are rightly classifiable under Chapter Heading 4911 99 90 as ordered in the impugned Order in Original. Conclusively, I do not see any legal infirmity in the impugned Order in Original which I legally sustainable and does not call to any interference. 5.8 We do not find any infirmity in the impugned order determining the classification of the impugned goods under Heading 4911 99 90 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... USA 10 59 592 29.2.16 49119990 Angles Chart (Grade 6 ) (School Supplies) USA 7 35 244 29.2.16 49119990 Construction Chart (Grade 2) (School Supplies) USA 107 35 3,726 29.2.16 49119990 Dictionary Learning Chart (Grade 4) (School Supplies) USA 10 35 348 29.2.16 49119990 Exploring Reptiles Chart (Grade 4) (School Supplies) USA 10 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Chart (Grade 5) (School Supplies) USA 42 35 1,462 29.2.16 49119990 Wipe Off Venn Diagram Chart (Grade 7) (School Supplies) USA 16 59 947 29.2.16 49119990 Exploring Amphibians Chart (Grade 4) (School Supplies) USA 10 42 418 29.2.16 49119990 Hieroglyphics Chart (Grade 5) (School Supplies) USA 42 35 1,462 29.2.16 49119990 Literary Genres Chart (Grade 6) (School Supplies) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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