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2024 (1) TMI 537 - AT - CustomsClassification of imported goods - Bra Cups - to be classified under CTH 3926 of the Customs Tariff Act, 1975 or under CTH 6212? - period from 25.02.2010 to 14.07.2010 - benefit of the Notification No. 26/2000 Cus. dated 1.3.2000 - HELD THAT:- In this case, the Chapter 6212 clearly includes Brassier and when there is a specific description, the goods cannot be classified based on the content of the material used to manufacture the same. The Interpretative Rules as seen under clause 2(a) the essential character of the product decides the classification and here the bra cups undoubtedly are used as part of a Brassier and the impugned products are more akin to the description given under 6212 and therefore rightly classifiable under 6212 90 as per clause 4 of the Interpretative Rules. Regarding the benefit of the Notification, since it was not claimed at the time of import and the conditions therein were not satisfied the question of extending the benefit does not arise. The packing list placed clearly shows the items were imported in pairs and it is also a fact that a pair of bra cups are used for one brassier. The invoice also shows that the unit price shown is per pair and accordingly the total value is calculated. Therefore, the unit price for the pair should be taken as per unit price (set of 2 pieces) rather than artificially splitting the price for per piece. Section 19 of the Customs Act takes cognisance of articles imported in sets and therefore the said goods which are in pairs should be considered as a unit and the rate of duty to be calculated accordingly. The classification of the imported goods under CTH 6212 upheld - the impugned order is upheld as far as classification is concerned and appeal is remanded to the adjudicating authority to recalculate the duty taking into consideration the unit price for pairs as a single unit price. The appeal is disposed of by way of remand.
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