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Manugraph India Ltd. Versus Commissioner of Customs, Mumbai

2015 (11) TMI 1325 - CESTAT MUMBAI

Classification of goods - Classification under Chapter Heading 8419 or 8443 - Exemption claim - Held that:- Commissioner (Appeals) went beyond the findings of the adjudicating authority and held that the exemption was applicable only to parts imported for initial installation/assembly or manufacture of machines when imported in complete form. We find that facts on record speak otherwise. The DGFT certificate endorses eligibility specifically to the parts imported. Even otherwise, there is no evi .....

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- Final Order No. A/3079/2015-WZB/CB - Dated:- 7-8-2015 - Mr. P.S.Pruthi, Member (Technical) And Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Shri S.N. Kantawala, Advocate For the Respondent : Shri M.K. Mall, Assistant Commissioner (A.R) ORDER Per : P.S. Pruthi Dispute arises out of the impugned Order-in-Appeal dt. 16.3.2004 in which the Commissioner (Appeals) has upheld the classification of the impugned goods under Chapter Heading 8419 instead of 8443 claimed by the appellant. 2. Th .....

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entioned in the catalogue submitted by the appellant. The two competing headings are 8443 which covers printing machinery and 8419 which covers dryers. The dryers are covered under Sub-heading 8419.31 to 8419.39. According to Revenue, the printing machine can work without the dryer which is used only for the purpose of quality printing as well as to facilitate drying. Therefore it is used as an ancillary. Revenues contention is that the Tariff Heading 8419 provides a more specific description t .....

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oods in terms of Appendix 6, Sr. No.1 of Import Trade Control Policy 85-86 under Chapter Sub-heading 8443.90 endorsing the exemption in terms of Customs Notification No. 114/80. He also took us through the catalogue for the goods which indicates that the goods are a compact unit with Dryer and Chiller combine meant for the high speed printing machine used by them. He also showed the certificate from the manufacturer certifying that the goods, that is IVT Dryer, is designed specifically as a comp .....

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nical function. The Ld. AR appearing for Revenue reiterated the reasoning adopted by the lower authorities. 4. We have carefully considered the submissions made by both sides. At the outset, we note that in the days of License Raj licenses were issued for import of most items by the DGTD. The Policy for grant of exemption was recommended by the DGTD and on such recommendation a Customs Notification was issued for grant of exemption. In this particular case the DGTD have recommended exemption in .....

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adjudicating authority and the Commissioner (Appeals) considered that in terms of Rule 3A of the General Rules for the Interpretation of the Customs Tariff Act, the Heading 8419 which covers Dryers is a more specific heading and will therefore prevail. We observe that the certificate of the supplier indicates that the goods are specifically designed as a component for drying paper on web in a printing press and cannot be used for anything else. Classification under Heading 8443 finds support in .....

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