Home Case Index All Cases Customs Customs + AT Customs - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 943 - AT - CustomsClassification of imported goods - nine products - interpretation of facts regarding nature and usage of the products - The original authority classified these products either under Chapter 21 or under Chapter 33 depending upon the nature and usage of these products. Chapter 21 deals with miscellaneous edible preparations. Chapter 33 deals with essential oils and resinoids; perfumery, cosmetics or toilet preparations - The appellant-assessee claimed classification under Chapter 22, 29 and 30 of the tariff. These deal with beverages, spirits and vinegar (chapter 22), organic chemicals (chapter 29), pharmaceutical products (chapter 30). Held that: - We have perused the product literature and samples of the impugned goods. None of these products merit classification as medicines or medicaments. These are not having any therapeutic or prophylactic value. K-Link Puyikang/Puyikang Takara is basically for ladies hygiene. There is no curative or therapeutic value for these products. At the best, some of these products have effect of removing toxins, overall enhancing the well-being of the person consuming or using them. The appellant-assessee themselves clearly printed in the literature as well as on the product package that these are not drugs and not intended to diagnose, treat, cure or prevent any disease. The product as packed and marketed should be considered for classification. When the appellant-assessee themselves claimed that these are not for curing or treating any disease, the question of considering them as medicaments does not arise. In the present case, we are not dealing with any ingredients or products which are claimed to be in the Ayurvedic text or in recognized Pharmacopoeia. In fact, the Hon ble Supreme Court examined the scope of Chapter 30 and the meaning of the term medicament . As noted earlier in this order and discussed elaborately in the impugned order, none of the products which are examined in the present dispute have any qualities which can be considered as curative in nature. Most of the products are aimed at enhanced well-being or hygiene and improved body conditions. These type of generic group items are rightly to be considered under Chapter 21 or 33 depending on the nature and usage. Extended period of limitation - Held that: - there is no evidence to support the claim of the Revenue that the appellant-assessee deliberately mis-declared the description of the imported goods in order to evade payment of duty. It was recorded that the product literature was made available to the department - The claim of the appellant assessee for a particular classification by itself will not make the case for mis-declaration, when all the required details including the product literature and the imported product itself being available at the time of assessment. There can be no question of demand for extended period invoking fraudulent mis-statement etc. in such situation - extended period cannot be invoked. Appeal dismissed - decided against appellant.
|