Home Case Index All Cases Customs Customs + AT Customs - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 418 - AT - CustomsClassification of imported goods - empty bottle Inspector Morella number Lynott Tronic 735M 2 - whether the machinery imported by the appellants merits classification under Customs tariff heading number 8422 or 9031? - Held that: - The use of the machines in the factory of the appellant is not in dispute. The manufacturing activity, as explained before us as well as before the adjudicating authority, is PET bottles are formed, inspected and filled with aerated water sealed, packed and cleared. The use of the machine which are imported, as explained by the learned Counsel, is just after the forming of the PET bottle. If that be so, we find that the explanatory notes to the HSN clearly support the case of the appellant - the explanatory note of HSN to chapter 90 does not support the case of the revenue as the said explanatory notes talks about stand-alone test bench or equipments which is not in conjunction with any machinery. The machines imported by the appellant being used in conjunction with form, fill and seal machine, merits classification under CTH 84 2230 00 and eligible for benefit of N/N. 21/2002 - appeal allowed - decided in favor of appellant.
|