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TMI Blog2024 (7) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... or horizontal to develop the moulds. Due to this feature, the machine is able to produce the IV fluid bottle with hanger attached to it. In the instant case ISBMM being a composite machine comprising of IMM and BMM producing in end a Blow Moulded empty hollow 100ml or 500ml capacity bottle to hold pharmacopeia IV Fluid for infusion to patients in hospitals and the clearly defined function of the combination machine is Blow Moulding which is to be considered as the sole function - the classification of imported goods i.e. Injection Stretch Blow Moulding machine (ISBMM) is held to be under tariff heading 84773000. The impugned order is set aside - Appeal allowed. - HON'BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON'BLE MEMBER ( TECHNICAL ) , MR. RAJU Shri Vipul Khandhar , Chartered Accountant for the Appellant Shri Sanjay Kumar , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that the appellant has filed one Bill of Entry No. 8080727 dated 04.07.2020 for clearance of 01 No. Injection Stretch Blow Moulding Machine. The import was made from China and the goods as per certificate of origin were also of Chinese Origin. As per Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r more sub-headings at the same level. 2.2 He also submits that both the sub-heading 84771000 and 84773000 description are distinct equally specific; none is most specific or more general. Each is most specific and distinct, one as IMM (which does not fall under two or more sub-headings) and the other is BMM (which also does not fall under two or more sub-headings.) The IMM or the BMM are classifiable under two or more sub-headings; IMM is classable only under 8477 10 and BMM only 8477 30. There is case of two machines fitted together forming a whole, part of which is IMM and the remaining BMM known as ISBMM which requires to be classified either under IMM sub-heading or BMM sub-heading depending on the most specific or more general description in the sub-heading but solely on principal function or the clearly defined function- whether Injection Moulding or Blow Moulding when both the features are present in a combination. 2.3 He further submits that it is permissible to claim that the ISBMM is classifiable under 847710 or 847730 (same goods two conflicting sub-headings) but then the determination can never be on the false notion that 847710 Injection Moulding Machines is most spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defined function, of production of the fillable and sealable empty hollow IV Fluids infusion bottles of 100ml and 500ml capacity through a combined uninterrupted operation of first injection moulding followed by blow moulding then by application of Tariff section XVI Notes 3 and 4 and Chapter 84 Note 7 the said disputed ISBMM squarely falls only under Heading 8477 sub-heading 847730 and Tariff Entry 84773000 (BMM) and therefore not covered by the said ADD Notification 57/2015- Cus. dtd. 04.12.2015 which applies only to certain specified IMMs and specifically excludes BMMs. 2.6 He also argued that regarding the applicability of the Anti dumping duty on item No. 1 i.e. Injection Stretch Blow Molding Machine Model GZ-D 750 FSIII, the department stated that to tonnage of the machine is an importer declaration which the appellant has failed to declare at the time of filing of the documents and have intentionally attempted to avoid the payment of Anti dumping Duty on the goods in terms of Section 17 of the Customs Act, 1962. If as per the Section 28(1)(b)(i) or (ii) read with Section 28(2) post import clearance (upto 2 years) no notice is mandated to be served though duty not paid, short ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s injection mouding machine. Hence, classification of the impugned machine is under Tariff entry 8477 1000. 4.3 We have also gone through the Chartered Engineer Certificate submitted by the Appellant before the department. The Chartered Engineer in his certificate dated 20.07.2020 certified that from technical perspective, this Injection Stretch Blow Moulding Machine (84773000) is different than the Injection Moulding Machine (84771000). The said Injection Stretch Blow Moulding will be used for the development of IV Fluid containers which is being used in Pharmaceutical Industry. In Injection Stretch Blow Molding machine is able to process high quality and high clarity bottles from the polymers. In this machine the polymer (Plastics) first melted at high Temperature inside the melting zone and then the said polymer in molten conditions injected into the mould to develop the preform. The said preform which is residing in the mould of the machine is then inflated with air pressure and simultaneously stretched to desired length to develop the IV fluid bottles with hanger. The process of injection molding and inject stretch blow moulding are totally different. The said machine, the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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