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2024 (3) TMI 809 - CESTAT BANGALOREClassification of imported goods - Battery Fuse Units (BFU) - classifiable under Chapter Heading 8529 or under Chapter Heading 8536? - exemption under Sl.No.16 of N/N. 25 /2005 Cus; dated 01.03.2005 - HELD THAT:- The technical literature placed by the appellant before the authorities is not under dispute. Before the Tribunal, they have produced the technical literature and based on the technical literature, it is seen that “The Battery Fuse Unit (BFU) connects the radio equipment to the battery backup system. Three LEDs on the front panel indicate operational status. If the mains is out longer than the available backup time, the BFU automatically disconnects the Radio Base Station (RBS) cabinet from the batteries to avoid destructive excess discharging. When the mains returns, the BFU reconnects the batteries instantly. The BFU also measures battery voltage and current. Battery temperature sensors are also connected to the BFU.” From the above, it is clear that the BFU is an independent functional unit. There is no dispute on the observations of the Commissioner (Appeals) by the appellant and their only argument is that it is a ‘Part’ of the transmission equipment which the technical literature placed before us does not does not in any way provide any information to indicate that the same is an integral part of the communication system as claimed by the appellant. Therefore, the observations of the Commissioner (Appeals) agreed upon and the Chapter Headings - the impugned goods are rightly classifiable under CTH 8536 as ‘Automatic Circuit Breakers’ and not as ‘Part’ of the transmission system. Eligibility of the benefit of the Notification No.25/2005-Cus; dated 01.03.2005 - HELD THAT:- The appellant claimed exemption Notification for the goods classifying the same under CTH 8529 9090 as ‘Parts’ of transmission apparatus incorporating reception apparatus. Since it is held that the goods are ‘Automatic Circuit Breakers’ rightly classifiable under Chapter Heading 8536, the question of extending the benefit of the Notification as ‘Parts’ of the transmission apparatus does not arise. Hence, the impugned goods rightly classifiable under chapter heading 8536 and they are not eligible for the benefit of the above Notification. The impugned order upheld - appeal dismissed.
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