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2011 (5) TMI 605 - AT - CustomsDifferential duty demand - classification of top drive heavy duty drilling Rig Truck - heading No. 84.30 OR 87.05 - Held that:- The cost of the drilling rig forms almost 90% of the cost of the whole product whereas the cost of the automobile chassis forms only about 10% of the cost as evidenced by the manufacturer's certificate. Though cost may not be an essential criterion in determining classification, it is certainly a relevant criterion. The essential nature of the product both in terms of function as also in terms of cost comes from the drilling rig. The automobile chassis is only for the easy transportation of the machine from place to place. Thus from a functional point of view also , the product merits classification under heading No. 84.30 rather than under heading No. 87.05. The department is not prepared or has not produced a single evidence to rebut the contention based on the details given by the experts on the subject matter. They are merely referring to the explanatory notes without verifying and proving what are the facts applicable to the present case. It is for the department to establish the case of classification of product under any particular heading which it has miserably failed in the instant case. Whereas, the appellant has done their bit to support the classification claimed by them by obtaining expert s certificate and also the manufacturer s certificate in respect of product in question - in favour of assessee.
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