Home Case Index All Cases Customs Customs + AT Customs - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 506 - AT - CustomsImposition of Anti-dumping duty - enhancement of assessable value - change in classification of imported goods - trapezoidal roof profiles - primary claim on behalf of the appellants is that the imported goods are not ‘flat rolled products of iron or steel’ as the leeway of ‘corrugation’, afforded by note 1(k) in chapter 72 of First Schedule to Customs Tariff Act, 1975, cannot be said to include ‘trapezoidal’ profile - differential rate of duty - applicability of N/N. 2/2017-Cus (ADD) dated 11th January 2017. Held that:- Undoubtedly, of the two headings, the one in the impugned order is more specific. A priori, that description would not stretch beyond fitment to sheets of uniform flatness; however, the chapter note does allow ‘corrugated sheets’ to be considered as ‘flat rolled’ probably because of the similarity of process of conversion. The literature adduced by Learned Counsel does draw a distinction between ‘corrugated’ and ‘trapezoidal’ with functional dissimilarities in evidence. They are, therefore, not amenable to interchangeable denomination in common parlance. The deliberate inclusion of ‘corrugated’ in ‘flat rolled’ could well have encompassed the distinct and separate ‘trapezoidal’ had legislative intent determined so as both were in use by the trade when the tariff was enacted. There is no evidence to support the claim that the goods are utilized exclusively in erection of structures; that may well be true but absence of material to conclude so mandates the ascertainment of fitment within the alternative classification that is sought. The goods do conform to that description and, consistent with the Explanatory Notes referred supra, we concur with that alternative classification. Amidst the confusion that is manifest in the show cause notice, and the impugned order, the non-applicability of the classification claimed in the bills of entry cannot be held to be deliberate - there is no justification for confiscation and the imposition of the penalties proposed in the show cause notice. Demand set aside - confiscation and penalties set aside - the classification of the goods confirmed under heading no. 7216 9100 of First Schedule to Customs Tariff Act, 1975 - appeal allowed - decided in favor of appellant.
|