TMI Blog2015 (11) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... he parts merit classification as parts of agricultural machinery. However, the appellant have not challenged the reclassification under different Chapter heading held by Adjudicating authority. - there is no dispute that parts imported by the assessee are exclusively meant for manufacture of agricultural machinery therefore the assesees bonafide belief that goods imported by them are classifiable as parts of agricultural machinery. We therefore do not find any infirmity in the Commissioner(Appeals) setting aside penalty and fine, we therefore upheld the same - Decided partly in favour of assessee. - Appeal Nos. C/86545, 86631 & 86899/2014 and Cross Objection No. C/CO/91027/2015 - Final Order Nos. A/3396-3399/2015-WZB/CB - Dated:- 14-10-2015 - Mr. P.S. Pruthi, Member (Technical) And Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Shri. Pradeep Korde, Consultant For the Respondent : Shri. S.J. Sahu, Asstt. Commissioner(A.R.) ORDER These two appeals and one Cross Objection by the assessee and one appeal by the Revenue are directed against OIA No. 475(Gr. V)/2014 (JNCH)/IMP-452, dated 13-2-2014 and OIA No. 476(Gr. V)/2014 (JNCH)/IMP-452, dated 13-2-2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1021023 263959.8 122869.9 9 M10720190 GEAR BOX OUTER 84834000 265713.89 68693.6 31976 10 M10720190 GEAR BOX OUTER 84834000 244312.47 63160.8 29400.5 11 M19100412 ROTOR HEAD FLANGE 73072100 133443.47 38501.1 16058.7 12 M19100413 ROTOR FLANGE 73072100 1162443.8 335386.5 139888.5 13 M63100306 CARTER H (736 PCS) 84834000 656510.29 169724.3 79004.5 14 M63100520 SLIDE REGISTER 84834000 145305.47 37565 17486.1 15 M63114105 COMP. GEAR BOX 84834000 258660.35 66870.1 31127.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1312.9 31 M10708180R TRANSMISSION SPACER 84834000 74186.45 19179.1 8927.6 32 M10708180R TRANSMISSION SPACER 84834000 85720.74 22161 10315.7 The goods classifiable as parts of agricultural machinery under Chapter 8432 attracts duty rate (7.5% + 0%+2%+l%+4%) whereas on change of classification as per the Adjudicating Authority the differential duty of ₹ 8,82,133/- was found short paid and the demand of the same was confirmed. In another proceeding related to Appeal No. C/86545/14 the Adjudicating Authority held that the goods namely transmission shaft classifiable under CTH 8483 as against assessee s claim under CTH 8432. Both the cases against original order the assessee filed appeal before the Commissioner (Appeals) who vide impugned order upheld classification as well as demand of differential duty as decided by the adjudicating authority. However he dropped the penalty and fine against the assessee. Therefore the assessee is in appeal before us and Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s regard Revenue s appeal, despite clear statutory provisions for classification of goods as provided in Sections XV and XVI, the assessee wrongly declared classification therefore there is clear mala fide on the part of the assessee with intention to evade customs duty. 5. We have carefully considered the submissions made by both the sides. 6. There is no dispute that parts imported by the assessee are meant for assembling of agricultural equipment. However even though the parts are solely and principally used for assembling of agricultural equipment but certain parts which have placed in their respective tariff entry would merit classification in the respective head only. In this regard relevant Section Note is reproduced below : - Section XV - Note 2 : Throughout this Schedule, the expression parts of General use means : (a) Articles of headings 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal; (b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and (c) Articles of headings 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of heading 8306. In Chapters 73 to 76 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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