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TMI Blog2024 (9) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... EYA JOSHI VICE PRESIDENT COMPANY SECRETARY VERSUS COMMISSIONER OF CUSTOMS, BANGALORE [ 2024 (3) TMI 137 - CESTAT BANGALORE] wherein this Tribunal had clearly held that the Brush Cutters are classifiable under Chapter Heading 8467 8990. Following the ratio rendered in the above decisions, in the present appeal also, the classification of the Brush Cutters is upheld under Chapter Heading 8467 8990. Suppression of facts or not - HELD THAT:- The appellant knowing well that the goods are nothing but Brush Cutters , mis-declared them as Power Operated Reapers for claiming the benefit of duty under agricultural equipment. From the instruction manual placed on record, it is found that the product is clearly mentioned as Brush Cutter though the cata ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 185 sets of Power Operated Reapers. On investigation, it was found that the appellant had cleared 'Brush Cutters' by mis-declaring them as 'Power Operated Reapers' and mis-classifying them as goods falling under Chapter Heading 8433 5900 instead of appropriate classification under Chapter Heading 8467 8990 thereby evading payment of duty. The Officers on finding that the packages imported by the appellant clearly carried the description as 'Brush Cutters' and the catalogues recovered from the packages also declared them as 'Brush Cutters', and the website of the supplier www.yungchi.com also indicated the sale of Brush Cutters, hence, there was clear suppression on the part of the appellant by declaring them as 'Power Operated Reapers'. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had imported the above products, during this period proper documents in the form of technical data sheets/product catalogues were filed and the bills of entry were accordingly assessed. Hence, the question of suppression of facts and wilful mis-declaration of facts is untenable and devoid of substance. It is also stated that there is no corroborative evidence to indicate that they had knowingly classified the said item under CTH 8433 5900. In view of the above, the demand of duty cannot be sustained beyond the normal period. 4. The Learned Authorised Representative reiterating the findings of the Commissioner submitted that the appellant had mis-declared the goods even though the packages clearly established them to be Brush Cutters. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Brush Cutters. In view of the above, it is clear that the appellant knowing well that the goods are nothing but 'Brush Cutters', mis-declared them as 'Power Operated Reapers' for claiming the benefit of duty under agricultural equipment. From the instruction manual placed on record, we find that the product is clearly mentioned as 'Brush Cutter' though the catalogue mentions it as 'Power Operated Reaper'. The website of Fortune Agro Impex lists the products supplied by them as Pump Sets, Rice Transplanter, Intercultivator, Sprayers, Brush Cutters and Reapers. In his statement Shri Sreepada, Partner of the appellant had stated that they have informed the supplier through mail to print their logo and print 'Power Reaper' on all documents an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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