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2013 (9) TMI 104 - AT - CustomsClassification of Goods - Benefit of Notification No. 56/95 - Appellants filed two Bills of Entry for clearance of goods Globes/Angle Valves and Cylinder Valves for use in agriculture and/or horticulture purpose claiming the classification of the goods under Entry No.84248100 of the Second Schedule to the Customs Tariff Act, 1975 - Revenue classified the goods under CTH 8481 8090 - Held that:- It was a settled law that the department having accepted the principles laid down in earlier case cannot be permitted to take a contra stand in subsequent cases - Relying upon BIRLA CORPORATION LTD. Versus COMMISSIONER OF CENTRAL EXCISE [2005 (7) TMI 104 - SUPREME COURT OF INDIA] - In the appellants' own case held that valves for use in agriculture and or horticulture are classifiable under heading 8424 and the department did not challenge the same and accepted the order and the order reached finality. An underground network (distribution lines and branchlines which carry the water from the control station to the irrigation zone) and also surface network (dripper lines incorporating the drippers) constitute irrigation system and the above note also emphasises that such system are classifiable under heading 84.24 as functional units within the meaning of Note 4 to Section XVI - The parts thereof were also brought under the Section and the parts as were referred to above include reservoirs for sprayers, spray nozzles, lances and turbulent sprayer heads, to form the irrigation system as they carry out functions of the ground net work for distribution of water and surface network - The irrigation system basically was of these pipes and the other items referred to above, which carry out the functions of distribution and dispersing or spraying in terms of the description under Chapter 84.24 and the said sub-heading 8414.10 dealing with removable appliances of the kind used in agriculture or horticulture - parts thereof were covered by sub-heading 8424.91 - the appellants' claim for the benefit of exemption Notification for the items falling under Heading 84.24 claiming nil rate of duty under Notification No. 56/95 was justified – Order set aside – Decided in favour of Assessee.
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