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2019 (9) TMI 800 - CESTAT AHMEDABADClassification of imported goods - rotors, stator, down case, top case and down rod etc. imported together - whether the goods merits classification under heading 8414 or under 8503? - earlier imports of similar goods were assessed by the Revenue under heading 84.14 whereas the appellant had sought classification under 85.03 - change in classification. HELD THAT:- Whatever was imported by the appellant was specifically designed for ceiling fan. The marking on the corrugated box in which the said goods were imported is “Orpat Ceiling Fan” with “Air Queen Model” also mentioned. It is seen that Customs tariff headings include within purview the items incomplete, unfinished where presented unassembled or disassembled, if the said have the essential character of finished goods - In the instant case, from the observations given by the original adjudicating authority, it is seen that all parts of the fan except the fan blades as a set. The packing also describes the goods as electric fan. The rotors and stators, down case, top case and down rod of motor are also designed specifically to be a part of the fan. In these circumstances, following Rule 2(a), the goods are classifiable under heading 84.14 as unassembled, incomplete fan. Imposition of penalty, redemption fine and confiscation - HELD THAT:- The appellant had earlier sought classification under heading 85.03 and the matter can be a subject matter of opinion and therefore, in these circumstances, imposition of penalty and confiscation is not justified - Confiscation, redemption fine as well as penalty set aside. Appeal allowed in part.
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