9911796707
TMI Blog2024 (11) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... been set out. The heading itself comprises several types of measuring instruments and thermometers, themselves, are found to be corresponding to sub-heading under 902511 and 902519 of First Schedule to Customs Tariff Act, 1975 implying that a range of thermometers would fall under either sub-heading. That the impugned goods are not covered by sub-heading 902511 is not in dispute inasmuch as this sub-heading deals with liquid filled measuring instruments while the alternative sub-heading is a residuary one including digital thermometers and pyrometers but there is no description either in the notes to the chapter or in section notes and no reference been made to Harmonized System of Nomenclature (HSN). It would thus appear that the resort to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the possibility of revision by one or other of the prescribed method inasmuch as the declared value was proposed to be discarded. We find no infirmity in the process by which the original authority justified the revision; however, with the issue of classification requiring fresh consideration, revision in valuation, as a consequence, does not acquire finality. It would, therefore, be appropriate for the applicability of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 to be redetermined only if warranted by change of classification. - HON BLE MR C J MATHEW , MEMBER ( TECHNICAL ) And HON BLE MR AJAY SHARMA , MEMBER ( JUDICIAL ) Shri CM Sharma , Consultant for the appellant Shri Ram Kumar , Assistant Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as revision in classification, recoverable was computed at ₹ 14,62,000. It was also pointed out that in remand proceedings yet another of the methods prescribed in Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 was adopted owing to which the entire case of the customs authorities is jeopardized. 3. We have heard Learned Consultant for the appellant and Learned Authorised Representative. 4. It is seen that the revision in classification has been arrived at solely on the finding that 15.2. As per the catalogue of the product provided by the importer with their written submission, the infrared thermometer is an electronic thermometer using an infrared sensor to measure human body temperature for people o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence been made to Harmonized System of Nomenclature (HSN). It would thus appear that the resort to classification has been done without any basis for the standard by which the comparison was to be made. It is abundantly clear from the decision of the Hon ble Supreme Court in Hindustan Ferodo Ltd v. Collector of Central Excise [1997 (89) ELT 16 (SC)] that It is not in dispute before us as it cannot be, that onus of establishing that the said rings fell within Item No. 22-F lay upon the Revenue. The Revenue led no evidence. The onus was not discharged. Assuming therefore, the Tribunal was right in rejecting the evidence that was produced on behalf of the appellants, the appeal should, nonetheless, have been allowed. and in HPL Chemicals Ltd v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requires remedying. On the issue of valuation, it would appear that reliance has been placed on certain imports that were available in records of the customs formation. It is also seen that rule 5 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 has been resorted to. Though resort to different rules on each occasion besides lack of certainty, it cannot be said that the notice was not alerted to the possibility of revision by one or other of the prescribed method inasmuch as the declared value was proposed to be discarded. We find no infirmity in the process by which the original authority justified the revision; however, with the issue of classification requiring fresh consideration, revision in valuation, as a co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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