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TMI Blog2024 (6) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... parate AC Charging point. There is nothing to deduce from the Test Report of the Revenue that this USB Ports cannot be used for charging the lanterns through solar panels. In the absence of any findings on this, the Appellants are correct and they are all lanterns having USB Port specifically for Solar charging. Overall, it would show that the lanterns are basically solar lanterns‟ and further ports have been given for normal charging through electricity in case of emergency. The issue of solar lantern was also before the Mumbai Bench, in the case of M/S. AURA SOLAR PRODUCTS PVT. LTD., SHRI RAHUL NAHAR VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-III [ 2020 (5) TMI 504 - CESTAT MUMBAI] . The Hon‟ble Mumbai Tribunal has held ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings:- 37. On the first issue, I find that item nos. 1,2 4 of invoice no. 281; item nos, 1 to 6 of invoice no. 282 ; and item nos. 1 2 of invoice no. 283 were broadly declared as Solar LED (Rechargeable) Lantern or Solar Mini LED rechargeable light having different models. It is reported by the Shed officials that the goods do not have any solar panel and also have one AC charging port. The appellant sought classification at tariff item 94055040, whereas based on the findings of shed officials, it was re-determined at tariff item 85131090 by the lower authority. 37.1 I find that on the identical issue vide five Order benefit was given to the same appellant, which are as below:- (i) KOL/Cus(Port)/AM/033/2015 dated 30.06.2015 [para-5]; and ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e General Rules for the Interpretation of Import Tariff is to be applied. As per sub-rule (a) of Rule 3, classification under CTH 94055040 is correct as the goods are solar lanterns. Even if the same is not applicable then by virtue of subrule (C) of Rule 3 which states that when the goods cannot be classified by reference to sub rule (A) or (b), the classification is to be done under the heading which occurs last in numerical order among those which equally merit classification. 37.1.2 I have gone through the above orders, and find that issue is already decided that tariff item of such item shall be 94055040 even if, solar panel is not inbuilt. 37.2 Now the next question is why these orders were discarded by the Lower Adjudicating Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that no such fresh argument has been advanced by the department. Moreover, the findings on the earlier occasions as enumerated in para-37.1.1 above are also applicable in this case. I also hold that AC charging facility shall have no impact on the classification as the lower authority himself extended the benefit to the appellant, where the said facility was also available along with inbuilt solar panel. The Chair has already decided the issue and without distinguishing the fact and circumstances, there cannot be any deviation from the earlier taken stand. 37.5 I also find that Note 3 to the Section-XVI of the 1st Schedule of the Customs Tariff Act, 1975 states that Unless the contest otherwise requires, composite machines consisting of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The Learned AR appearing for the Appellant Revenue reiterated the findings of the assessing officer and prays that the present Appeal may be allowed. 5. Heard both sides and perused the documents placed before us. 6. On going through the OIO, we find that at Table (C), the Customs officials have drawn the samples for testing. In the very first case, there is Solar Mini Emergency Light with LED as inbuilt Solar Panel . In other cases, we find that there are no inbuilt solar panels but they have all with USB port‟ with marking Solar Charging and they have also separate AC Charging point. There is nothing to deduce from the Test Report of the Revenue that this USB Ports cannot be used for charging the lanterns through solar panels. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t even the case of Revenue that the package was being cleared with a suitable adapter to charge the batteries using normal power supply. In our view the technical opinion furnished by the Revenue is clear and loud against the stand taken by the Revenue to determine the classification of one of the two lamps being supplied in the package in the form in which it is sold. 8. Therefore, we hold that the Appellant is correct in classifying the goods under CTH 94055040 and do not see any reason to interfere with the OIA passed by the Commissioner (Appeals) on the issue of classification. 9. The Learned AR submits that even the value was enhanced at the time of assessment. 10. Since we are already deciding the issue on classification itself, takin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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