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TMI Blog2023 (10) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... and machinery. Even as per the impugned order, Appellate Authority held that impugned goods cannot be considered as a machinery or as a plant. There is no specific Tariff item for the impugned goods, which is basically and equipment incorporating a fuel and a wick for heating/warming food. Hence goods are classifiable under CTH 36061000 and appellant is entitled for the benefit of Exemption Notification No. 26 of 2000 as claimed. Confiscation of goods - HELD THAT:- Regarding violation of the provisions of Manufacture, Storage and Import of Hazardous Chemical Rules, 1989, said Rules would apply only in cases where chemicals listed in the Schedules of above Rules are imported and not when imported as a finished product Chafing Dish Fuel Wick . Moreover, fuel in the imported containers is less than 300 Cm3 and as per the definition it is clear that if liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters of a capacity not exceeding 300 cm3, it is to be treated as different category. Thus confiscation of goods on the alleged violation of the provisions of Manufacture, Storage and Import of Hazardous Chemical Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d ordered absolute confiscation of the goods and imposed penalty of Rs.40,000/-. Aggrieved by the said order, an appeal was filed before the learned Appellate Authority. The Appellate Authority also upheld order-in Original. The classification under Chapter 8419 is upheld on the ground as mentioned below:- 17. I find that, the impugned goods cannot be considered as a machinery or as a plant, but I certainly find the impugned item to be an equipment falling well within the ambit of Chapter 8419. I also find that, there is no specific Tariff item for the impugned goods, which is basically and equipment incorporating a fuel and a wick for heating/warming food. In this regard, Rule 4 of the General Rules for the interpretation states that goods which cannot be classified in accordance with Rules 2 and Rules 3 shall be classified under the heading appropriate to the goods to which they are most akin. And in the instant case, the impugned goods being an equipment for heating/warming good is most akin to the goods falling under the Tariff Item 84198190 I therefore find that the impugned goods have been rightly re-classified under CTI 84198190. 3. Aggrieved by the said order, pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ick imported by the appellant. Learned counsel for the appellant also draw our attention to the definition of CTH 3606 which covered liquid or liquefied gas in containers. He further submitted that Heading 3606 would read as follows; (1) (2) (3) (4) (5) 3606 FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER 3606 10 00 Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 Kg. 10% - 6. It is further submitted that same goods are traded all over the world by classifying the same under CTH 3606 1000. The Ld Counsel also draw our attention to Bill of Entry No.2593641 dated 01.02.2021 were similar goods cleared under CTH 36061000 in Nhava Sheva port and Bill of Entry No.4125573 dated 11.01.2023 were very sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heading 2905.39.9000. Also relied on the Final Order issued by the Tribunal in the case of Pioma Chemicals V/s Commissioner of Customs, Nhava Sheva-I reported in 2019 (370) E.L.T. 301 (Tri.-Mumbai). The Tribunal in this case has held that rulings of U.S. Customs and Kenya Customs may not be binding but definitely have great persuasive value. 9. We have gone through the submissions made by both the sides, grounds of appeal and findings given by the Adjudication Authority and the Appellate Authority. Regarding classification of goods under CTH 36061000 and on claiming the benefit of Exemption Notification No. 26 of 2000, as per HSN 3606 10 00, Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 will fall under said category. Moreover, as evident from the documents relied by appellant, same goods are traded by classifying the same under CTH 3606 1000 and allowed to clear under CTH 36061000 through Nhava Sheva port and Chennai port. On the other hand, while rejecting the above said classification, department considered the proper adjustment as falling under Chapter 8419 which lies t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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