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2015 (12) TMI 998 - CESTAT CHENNAI

2015 (12) TMI 998 - CESTAT CHENNAI - 2016 (335) E.L.T. 350 (Tri. - Chennai) - Classification of goods - whether the paddle wheel aerators and its parts imported and cleared are classifiable under Chapter 8436 as other agricultural, horticultural machines or under Chapter 8479 as machines having individual functions not elsewhere specified as held by the department - Held that:- Appellant had imported paddle wheel aerators under Bills of Entry mentioned above and classified under chapter 87368090 .....

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d:- 4-12-2015 - Shri R. Periasami, Technical Member And Shri P.K. Choudhary, Judicial Member For the Petitioner : Shri Shrikanth Kamath, Adv. For the Respondent : Shri M. Rammohan Rao, DC (AR) ORDER Per: P.K. Choudhary The appeal was dismissed vide Final Order No.40401/2014 dated 16.07.2014, for non-compliance of stay order No. 40895/2014 dated 11.06.2014, wherein the appellant was directed to make a pre-deposit of ₹ 1,17,413/- within a period of four weeks. Subsequently, the appellant fil .....

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rts vide Bills of Entry No. 472639 dated 3.04.2010 and 605224 dated 24.08.2010 classified under CTH 84368090 and the same were cleared on payment of appropriate duty. During post Audit of said B/Es, the department raised objections on classification of the said goods as agricultural machinery. Accordingly, two demand notices were issued for reclassification under 8479 and 8999 and demanded differential duty. The Dy. Commissioner of Customs (Appraising - Group5), Seaport, in his order No. 16411/2 .....

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and the same are classifiable under CTH 84368090. He further submitted that the paddle wheel aerators cannot perform any specific action but increase oxygen levels in aquatic farms or sumps. Since this is specifically related to aquatic farms, paddle wheel aerators rapidly destratifies a pond through strong water circulation and aeration by spraying water into the air as well as dragging air into the water creating large surface areas of air/water interface allowing efficient gaseous exchange ( .....

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rmer includes all agricultural operations and poultry, livestock rearers, fishers and beekeepers etc. He submitted that the above policy clearly confirms fisheries and aquaculture farming are part of agricultural activities. 4. Ld. AR Shri M. Rammohan Rao, DC, relied on para -4 of the OIO and also reiterated the findings of the adjudicating authority in paras 10-12 of the OIO. He further submitted that entries in chapter notes 8436 are specific. Aquaculture is not listed in classification 8436 o .....

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ed that no evidences have been brought on record to show paddle wheel aerators are used elsewhere. HSN is two decades old and hence fisheries and aquaculture farming has not been included in the HSN and these paddle wheel aerators are sold directly to the farmers. He further submitted that principles of ejusdem generis and [noscitur a sociis are applicable to the present case and submitted that imported paddle wheel aerators are classifiable under chapter heading 8436 of CTH and all the sub-head .....

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nder Chapter 8436 as other agricultural, horticultural machines or under Chapter 8479 as machines having individual functions not elsewhere specified as held by the department. We find that the appellant had imported paddle wheel aerators under Bills of Entry mentioned above and classified under chapter 87368090. It is not disputed that the paddle wheel aerators are used in aquaculture and its activities are part of aquaculture. Aquaculture is also known as aqua farming, ie., farming of aquatic .....

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mination plant fitted with mechanical and thermal equipment. 84368090 Other parts 84369100 Of poultry-keeping machinery of poultry incubators and brooders 84369900 Other The customs tariff heading 8436 is fully aligned with HSN explanatory notes to chapter 8436. The note to Ch.8436 of HSN is reproduced as under:- The heading covers machinery, not falling in headings 84.32 to 84.35 which is of the type used on farms (including agricultural schools, co-operatives or testing stations), in forestry, .....

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ority and LAA rejected the classification of the said goods under 8436.80 is that, the word fisheries or aquaculture not described either in Ch. 8436 or its 8 digit tariff headings or in HSN explanatory notes and also not considered in the Govt. of India Agricultural Policy, on the ground that Govt. policy is not relevant criteria for classification of the imported goods under customs tariff. 7. On perusal of the findings of L.A. at para 10 & 11 of the OIO clearly described the functions of .....

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includes is not restrictive but only illustrative and covers all other agricultural machineries not otherwise covered under Ch. 8432 to 8435. This chapter sub-heading 8436 is further classified to 6 digits and 8 digits tariff headings and the 6 digit sub-heading 843600 covers machinery for animal feed and 8436 20 for poultry incubators etc. and 843680 covers all other machinery. The impugned goods are rightly classified under 843680. 8. As regards the revenue s contention that machinery for aq .....

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is integral part of agricultural activity. In this regard, it is relevant to see the National Agricultural Policy for Farmers, 2007 relied by the appellant which is issued by the Department of Agriculture and Co-operation, Ministry of Agriculture. The relevant para is reproduced as under: 3.2 Definition of Farmer For the purpose of this Policy, the term FARMER will refer to a person actively engaged in the economic and/or livelihood activity of growing crops and producing other primary agricultu .....

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nor and non-timber forest produce. 4.2. Fisheries 4.5.1. Both coastal and inland fisheries provide employment and livelihood to millions of families. There is considerable scope for improving the income of fishermen families on an environmentally sustainable basis by encouraging scientific fish rearing, harvesting and processing. In the area of public policy, there is a need for well-planned aquarian reforms in order to provide landless labour families access to village ponds and other water bod .....

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will be taken to promote modern aquaculture practices and value addition: (i) Fish for All training and capacity building centres to impart training to fisher families and fisher-women in all aspects of the capture/culture/consumption chain, quality literacy for hygienic handling and other aspects. (ii) Provision of small dredgers for ensuring the efficiency of fish-landing centres. (iii) Centralized services to support the decentralized capture and culture fisheries sectors. (iv) Inland aquacul .....

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