9911796707
TMI Blog2024 (1) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... appealed against by the appellants before this Tribunal, which was disposed of by the Tribunal in BOMBAY FLUID SYSTEMS COMPONENTS PVT LTD VERSUS COMMISSIONER OF CUSTOMS (AIR CARGO IMPORT), MUMBAI [ 2023 (7) TMI 666 - CESTAT MUMBAI] in setting aside the said order and allowing the appeal in favour of the appellants. While allowing the appeal, the Tribunal has held that for change in classification of threaded elbows and sleeves , the department had not examined the goods or scrutinized any documents pertaining to the imported goods. Further, it has also been held that HSN Explanatory Notes alone cannot be relied upon for classification of the goods differently. The said order was passed by the Tribunal by placing reliance on the judgements o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssification of the goods in dispute was changed from CTI 7307 2200 to CTI 7307 2900 - the impugned order set aside - appeal allowed in favour of the appellants. X X X X Extracts X X X X X X X X Extracts X X X X ..... ial No.377 of Notification No.050/2017-Customs dated 30.06.2017. As against the said classification claimed by the appellant, the department had re-assessed the same under CTI 7307 2900, attracting BCD @25% in terms of Serial No.377A of Notification dated 30.06.2017 (supra). The re-assessment orders passed by the proper officer were appealed against by the appellants before the learned Commissioner of Customs (Appeals), Mumbai. The appeals filed by the appellants were disposed of by the learned Commissioner (Appeals) vide various Orders-in-Appeal (for short, referredto herein as 'impugned orders') in upholding the classification adopted by the department. Feeling aggrieved with the impugned orders, the appellant have filed these appeals bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erently. The said order dated 14.07.2023 was passed by the Tribunal by placing reliance on the judgements of the Hon'ble Supreme Court, delivered in the case of HPL Chemicals Limited Vs. Commissioner of Central Excise, Chandigarh- 2006 (197) E.L.T. 324 (S.C.) and Hindustan Ferodo Ltd. Vs. Commissioner of Central Excise, Bombay - (1997) 2 SCC 677. The ratio arrived at in the said relied upon judgements is to the effect that in case of change in classification of goods, the department has to produce proper evidence and discharge the burden of proof. 6. In the cases in hand, we find that the goods in question imported by the appellants are fittingly fall under the CTI 7307 2200 inasmuch as the description of the product submitted by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich admittedly has not been done in the present cases. 8. Further, the issue arising out of the present dispute is no more res integra, in view of the order dated 14.07.2023 of the Tribunal passed in the case of the appellants themselves with regard to the self-same products imported by them in the earlier occasions. Since, operation of the Order dated 14.07.2023 (supra) has not been stayed or overruled by the higher judicial forums, at this juncture, with similar set of facts involved in both the cases, we cannot take a contra stand in deciding these appeals differently. 9. In view of the above discussions, we do not find any merits in the impugned orders, insofar as the classification of the goods in dispute was changed from CTI 7307 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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