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2017 (12) TMI 292 - AT - CustomsClassification of goods - combine harvester parts - whether classified under CTH 84339000 or otherwise? - appellant filed one bill of entry declaring the goods as combine harvester parts which have been imported - Held that: - All the goods mentioned in both the invoices parts of the combine harvester. The parts are numbered and if all these parts used altogether then harvester system which has been imported by the appellant in SKD condition can be manufactured otherwise not. The report of the chartered engineer is not conclusive evidence for the Revenue to hold that the goods in question are of general use. In fact chartered engineer has opined that the goods appeared to be of general use also other than those use in harvester combine which clearly shows that as per opinion of the chartered engineer, the goods in question can be used harvester combed as part thereof - the goods are parts of harvester combine. The goods are classifiable under the heading which occurred last in numerical order among those which equally merit consideration - Chapter heading 84339000 is proper classification of the goods in question - the appellant has correctly classified the goods in question. Whether confiscation of goods, redemption fine and penalty justified? - Held that: - it is a case of classification of the goods and the adjudicating authority has changed the classification relying upon the report of the chartered engineer. In that circumstance, as it is case of interpretation of classification, therefore, the goods are not liable for confiscation and no redemption fine is imposable on the said goods - penalty also set aside. Appeal allowed - decided in favor of appellant.
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