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2014 (6) TMI 192 - AT - CustomsClassification of goods - Water purifier or water filter - Different techniques used for purification - Denial of CVD exemption under Notification No. 6/2006, dated 1-3-2006 under Sr. No. 8B - Revenue charged CVD @ 5% after allowing Notification No. 6/2006-C.E. under Sr. No. 8D - Held that:- The product catalogue says that Pura Fresh Deluxe is an advanced six-stage purification process that provides anti-microbial protection and reduces ionic particles including heavy metals, pesticides and total dissolved solids from the water - From the product literature, it is seen that 4 different types of filters are used to achieve various types of purification of water; nonetheless all of them undertake filtration of different kinds of contaminants present in the water. Merely because different types of technology are used, it does not cease to be a filter. From the product catalogue and literature on the subject, it is clear that the processes undertaken are all purification of water through filtration and different materials are used to undertake the filtration to achieve higher levels of purification. Therefore, the impugned goods are nothing but water filters and as they are commonly used in households, they qualify to be classified under Heading 8421 21 20 dealing with a household type filters - Sr. No. 8B excludes from its scope Heading 8421 21 20. Therefore the lower authority has correctly denied the CVD exemption. However, under Sr. No. 8D all water filtration or purification equipment falling under CTH 8421 21 are eligible for a concessional rate of CVD of 4% which has been extended to the appellant in the instant case. Therefore, the assessment done by the lower appellate and adjudicating authorities are correct in law - Decided against assessee.
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