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2022 (2) TMI 259 - AT - CustomsClassification of goods - hook and eye for brassieres - whether classified under CTH 83081010 as claimed by the appellant or under CTH 62129090 as part of brassieres as arrived at by the assessing officer? - HELD THAT:- HSN 8308 clarifies that articles referred to in (A), i.e., hooks, eyes and eyelets may also contain parts of leather, textiles, plastics wood, horn; bone, ebonite, mother of pearl, ivory, imitation precious stones, etc., provided they retain the essential character of articles of base metal; They may also be ornamented by working of the metal. Having seen the sample of the article and having gone in to the notes of HSN, it is found that the impugned goods should fall under the specific heading i.e. CTH 83081010. The Tribunal, in the case of M/s Ajay Kumar [2019 (1) TMI 919 - CESTAT NEW DELHI], has gone in to the case in detail and held the classification under CTH 83081010 to be correct. Tribunal has considered the Chapter notes, HSN notes and international nomenclature and have held that the Hooks and eye do not lose the essential character of being articles of base metal even when attached to the piece of cloth and in terms of HSN explanatory notes it is rightly classifiable under CTH 83081010. Apex Court, high Courts and this tribunal held in a plethora of cases that HSN and the explanatory notes have a persuasive effect. Also, the international classification becomes relevant to know the trade practice of classification and to know as to how the impugned product is known in the commercial or common man’s parlance. The appellants have successfully demonstrated that the import documents describe the product to be ‘Hooks and eye’ for the Brassieres; other importers are also claiming the classification under the same heading. Such overwhelming evidence cannot be overlooked - the impugned goods are rightly classifiable CTH 83081010. Appeal allowed - decided in favor of appellant.
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