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TMI Blog2023 (8) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... ves a prima facie indication that the tools referred to are invariably portable, designed to be held in hand during use, which can be lifted and moved by hand by the user during the work. It is interesting to see the conclusion of the HSN Explanatory Notes to this Heading, wherein a reference is made to the exclusion category and it has specifically referred to electric lawn mowers. From the discussion vis- -vis the specific entry in the CTH, the maxim Expressio Unius Est Exclusio Alterius the special mention of one thing operates as the exclusion of things differing from it, is squarely applicable. Thus, the lawn mower in question is specifically included under heading 8433.11. The product under consideration is classifiable u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appears to have understood that the imported item, namely, Honda lawn mower fitted with internal combustion petrol engine, was directed by hand and fixed with cutter blades. 4.2 He appears to have proceeded thereafter to examine CTH 8433 1110, covering mowers for lawns, parks or sports-grounds powered with 3HP or more, with the cutting device rotating in a horizontal plane. The same was understood with HSN Explanatory Notes to CTH 8433 to mean that lawn mowers were classifiable under the heading, but the heading excluded portable machines for trimming lawns, cutting grass along walls, borders or under shades, which were composed of self-contained internal combustion engine in a light metal frame, or of an electrical motor mounted on a me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide impugned Order-in-Appeal C.Cus. No. 348/2014 dated 25.02.2014 also confirmed the classification made by the Deputy Commissioner and it is against this order that the present appeal has been filed before this forum. 7. Heard Shri S. Murugappan, Ld. Advocate appearing for the appellant and Shri S. Balakumar, Ld. Assistant Commissioner representing the Revenue. 8.1 Contentions of the Ld. Advocate could be summarised as under: - (i) Lawn mowers are specifically covered under heading 8433. (ii) They weigh more than 40 kg., and cannot be held in hand while working. (iii) They are not portable and only the person walks behind the machine for controlling its movement by hand. (iv) They cannot be lifted or held by hand while in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tting device usually consisting of one or more thin nylon threads, are classified in heading 84.67 . From the above exclusion category, it is very much clear that machines like lawn mower, which is used for cutting grass along walls, borders or under bushes, are obviously capable of being held in hand. 8.3.3 He would also take us through the HSN Explanatory Notes to Heading 84.67 and the relevant portion reads as under: - The heading covers such tools only if for working in the hand. The expression tools for working in the hand means tools designed to be held in the hand during use, and also heavier tools (such as earth rammers) which are portable, that is, which can be lifted and moved by hand by the user, in particular wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Assistant Commissioner supported the findings of the lower authorities. He would also contend that the importer did not supply the technical specifications of the imported goods and therefore, requested for upholding of the impugned order. 10. After hearing both sides, we find that the only issue that is to be decided by us is: whether the imported lawn mowers were to be classified under CTH 8433 or 8467? 11.1 We find prima facie that the very heading of both the Chapters in question sufficiently helps us in deciding the classification. Heading 84.33 refers to harvesting or threshing machinery, including, inter-alia, grass or hay mowers. 11.2 Heading 84.67 refers to tools for working in the hand, pneumatic, hydraulic or with s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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