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2019 (1) TMI 312 - AT - Central ExciseClassification of goods - Hand-free Flushing Systems for Urinals & WC - whether the plumbing products (valves) being manufactured by the applicant/appellant are classifiable under 8481 as claimed by the appellant or under 9032 as alleged by the Revenue? - Held that:- The goods manufactured by the appellant are simply solenoid valves, which permit the flow of water for the flushing. There is no provision for maintaining or controlling any factor involved therein as required under Chapter Heading 9032. Only the additional feature, as compared to manually operated Valves is that that it gets operated by battery power automatically, the switch of which is controlled by infrared beam. Similar product has been classified under Chapter Heading 8481 by US Customs Also, which follow the HSN based System of classification and the same is also applicable in India, both for Customs Tariff and Central Excise Tariff. The products of the appellant are classifiable under Chapter Heading No.8481 - appeal allowed - decided in favor of appellant.
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