2022 (11) TMI 706 - AT - Customs
Demand of differential duty - classification of imported goods - fire sprinklers - to be classified under Customs Tariff Heading 84249000 or not - applicable rate of IGST, 12% or 18% - applicability of Serial No. 325 of Schedule III to the Notification dated 28.06.2017 or Serial. No. 195B of Schedule-II of the said notification dated 28.06.2017? - HELD THAT:- Sprinklers have not been included in the description of goods contained at Serial No. 325 of the notification dated 28.06.2017 and in fact they seek to exclude what is contained at Serial No. 195B of the said notification. It is also clear that Serial No. 195B of the notification does not restrict the sprinklers to any category. Reliance placed by the learned authorized representative on the Circular dated 31.12.2018 is misconceived. The said Circular is in connection with the doubts that had arisen in certain cases wherein a view had been taken that entry at Serial No. 195B would not cover ‘laterals or sprinklers’ and ‘sprinklers irrigation system’ and it is in this connection that it was stated that the term ‘sprinklers’ in the said entry 195B would cover sprinkler irrigation system also. It cannot be concluded from the aforesaid Circular that fire sprinklers are excluded from sprinklers. In fact ‘sprinklers’ and ‘drip irrigation system including laterals’ are separated by a semi colon.
The conclusion drawn by the Commissioner (Appeals) is, therefore based on a correct interpretation of the Circular and the relevant entries of the notification dated 28.06.2017 - Appeal dismissed.