Home Case Index All Cases Customs Customs + CGOVT Customs - 2020 (3) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (3) TMI 669 - CGOVT - CustomsClassification of imported goods - Sputtering Targets - whether classified under Central Excise Tariff Heading 8543 or under 7115? - Duty Drawback - HELD THAT:- Section Notes and Chapter Notes of Schedule to Customs Tariff Act, 1975 are in line with the General Rules for the Interpretation of the Harmonized System of Nomenclature. Therefore a combined reading of Rule 3(a) of HSN and Chapter Note 1(b) of Chapter 71 of the Schedule to the Customs Tariff Act (CTH), 1975 makes it clear that the impugned items merit classification under Chapter 71 - Although a notification cannot decide the classification of an item it is observed that silver sputtering target have been mentioned under Chapter 71 under Notification No. 8/2003-Customs, dated 13-1-2003 by C.B.I. & C. Apex Court in PANKAJ JAIN AGENCIES VERSUS UNION OF INDIA [1994 (7) TMI 89 - SUPREME COURT] has held that “Machinery parts not specifically described in a heading of Customs Tariff Act, 1975/Central Excise Tariff Act, 1985 do not for that reason become excluded from levy of statutory duty. Such parts to be classified in an appropriate heading by applying relevant Section Notes and Chapter Notes” - Therefore the impugned goods will fall under Chapter 71 of Schedule to CTA, 1975 in light of the above judgment of the Apex Court. The Government does not find any deficiency in the Commissioner (Appeals)’s order - revision application dismissed.
|