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2023 (8) TMI 623 - CESTAT CHENNAIClassification of imported goods - lawn mowers - to be classified under CTH 8433 or 8467? - HELD THAT:- The very heading of both the Chapters in question sufficiently helps us in deciding the classification. Heading 84.33 refers to harvesting or threshing machinery, including, inter-alia, grass or hay mowers. Heading 84.67 refers to tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor. This gives a prima facie indication that the tools referred to are invariably portable, designed to be held in hand during use, which can be lifted and moved by hand by the user during the work. It is interesting to see the conclusion of the HSN Explanatory Notes to this Heading, wherein a reference is made to the exclusion category and it has specifically referred to electric lawn mowers. From the discussion vis-à-vis the specific entry in the CTH, the maxim Expressio Unius Est Exclusio Alterius – the special mention of one thing operates as the exclusion of things differing from it, is squarely applicable. Thus, the lawn mower in question is specifically included under heading 8433.11. The product under consideration is classifiable under CTH 8433 1110 as declared by the appellant and hence, the impugned order deserves to be set aside - Appeal allowed.
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