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2017 (8) TMI 877 - CESTAT NEW DELHIClassification of imported goods - ‘blenders’ of three different models - classified under CTH 8438 80 90 as machinery for the industrial preparation of food or drink or under CTH 8509 as electric, mechanical domestic appliances with self contained electric motor? - Held that: - Commissioner (A), after considering the product specification from the brochure and website of the imported goods, has recorded that these goods comprise of electric motor and are meant for commercial and industrial clients and not for domestic segment. Further, he has recorded that the suppliers of “Vitamix” brand of blenders restrict themselves to the supply of blenders only for Commercial or industrial purpose in India - goods rightly classified under CTH 8438. Confiscation - Held that: - the dispute is with reference to correct classification of the goods. In view of the two competing classifications under customs tariff, the difference in opinion cannot be considered as mis declaration. Consequently, there is no justification for confiscation of the imported goods which is set aside. Appeal dismissed - decided against Revenue.
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