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CLASSIFICATION OF GOODS UNDER CUSTOMS ACT 1962

Customs - Import - Export - SEZ - By: - Mr. M. GOVINDARAJAN - Dated:- 9-1-2016 Last Replied Date:- 12-1-2016 - Classification of goods under Customs Act is essential to decide the rate of duty. The classification of goods would continue to be very relevant and import unless all the goods attract the same rate of duty. Classification of goods has an important bearing on a number of other connected questions of both substantive and procedural consequences. The substantive relate to the following:- .....

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or eligibility for any concessions under any appropriate notification had the product been properly classified. In yet another cases, a wrong classification of goods in a heading might lead to demand of higher duty with its attendant consequences, viz. demand of duty for an extended back period of five years on grounds of suppression of facts, willful mis-representation or fraud, envisaged under section of the Act. Customs follows Harmonized System of Nomenclature (HSN) systems of classificatio .....

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es and chapter notes given in each chapter of the Customs Tariff Act contain valuable guides to classification of goods. Therefore, it is imperative that in order to identify the correct tariff classification, the entries given in the different headings of the relevant chapters has to be read along with the connection section notes and chapter notes and it is quite possible that what is perhaps given in one of the headings of a particular may be excluded in the Section or chapter notes. The tari .....

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ear about the classification. However, where the section and chapter notes do not offer much help or when evening accordance with the common parlance test the description of the products is incapable of being identified with a particular heading in the Tariff, these rules can be pressed into service as statutory aids in arriving at proper classification. Case laws The following case laws would discuss various issues involved on classification of goods: In Commissioner of Central Excise, Chennai .....

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(Appeals) upheld the classification of the Revenue. The Tribunal accepted the appeal of the assessee and classified the goods under Chapter Heading 4115 20 90 as beef leather cut pieces set TCF 235 set . The Supreme Court was, during the course of arguments, shown two other Chapter Headings 87, 97 and 94. The Supreme Court felt that it would have been more appropriate for the Tribunal to look into the aforesaid Chapter entries as a whole and then come to a definite conclusion, in the light of th .....

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ich according to the Revenue are parts of LCD TVs covered under Heading 8529. The Tribunal held that the said components are also devices in their own right, individually and in combination, and as liquid crystal panel is one of the components, impugned goods are covered under term LCDs . LCDs is specifically mentioned in Head 9013 by name and Tariff item 9013 80 10 exclusively covers only LCDs. In contrast, the description in Heading 8529 as parts suitable for use solely or principally with app .....

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, Gujarat. The appellant imported Qatar Low Sulphur Condensate (QLSC) classifying the same under Chapter Heading 2709 00 00 which was exempted vide Notification No. 21/2002-Cus, dated 01.03.2002. Samples of the imported cargo were drawn for chemical analysis. The Chemical Engineer, in his report, indicated that the goods cannot be covered under CTG 2709 but are covered under CTH 2710. A show cause notice was issued to the appellant and the same was confirmed. Appeal was filed before the Tribunal .....

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at goods of refined category fall under Heading 2710. The Tribunal held that the goods are rightly classifiable under Heading 2709. In Commissioner of Central Excise, Mumbai V. Pfizer Limited - 2015 (12) TMI 1150 - SUPREME COURT the question that falls under the consideration is as to whether virginiamycin imported under the brand name STAFAC 1000 is classifiable under CTH 2941.90 or 2302.00. The Supreme Court held that the imported goods virginiamycin is well defined chemical of 100% purity wit .....

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enefit of Notification No. 80/97-Cus and 62/2004-Cus for different period. Revenue was of the view that the medals were classifiable under Heading 9705 00 90. The Department rejected the demand of the appellants and confirmed the demand. The Tribunal held that medals were minted to order, to be marketed as collectors pieces, having images of gods, goddesses, saints, temples, historical sites and well known historical persons. Such medals are marketed as items of numismatic interest, higher price .....

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fied under Heading 970t. Further the exemption in Notification No. 62/2004-Cus was intended for coins and medals of gold and silver, with the understanding that the same would fall under Chapter 71, though there is a lack of clarity as to exactly under which the heading of Chapter 71 these goods In Binani Cements Limited V. Union of India - 2013 (7) TMI 798 - GUJARAT HIGH COURT the High Court held that the Court does not encourage litigation at the stage of the issue of show cause notice as noti .....

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annot be judged without adjudication by departmental authorities. Further as statute provides mechanism for adjudication of disputes and as petitioner neither contended nor established any inherent lack of jurisdiction or gross violation of principles of Natural Justice on part of Adjudicating Authority. In Patwa Photo Studio V. Commissioner of Customs (Import), Mumbai - I - 2014 (2) TMI 170 - CESTAT MUMBAI the Tribunal found that as per the catalogue the machine in question is capable of develo .....

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ng 9010 of the Tariff which covers the apparatus and equipment for photographic films. Therefore the goods are classifiable under Heading of 9010 of Customs Tariff. The Tribunal set aside the impugned order and allowed the appeal. In Commissioner of Customs, New Delhi V. Capital business systems Limited - 2011 (3) TMI 1570 - CESTAT NEW DELHI the matter involved in this case is the classification of a printer imported by the respondent. As per the technical specifications the printer can print on .....

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ter Note 5 (B) of Chapter 84. Further it specifically satisfies conditions laid down in Notes 5(B)(b) and 5(B) (c) of Chapter 84 and therefore in view of Note 5(D), it is classifiable under Heading 8471 only. Further Tariff item 84716026 specifically covers Laser Jet Printer. Such being the case the item cannot be taken to Heading 8443 for Printing Machinery used by printing by means of the printing type, blocks, plates, cylinders and other printing components of Heading 8442. This machine does .....

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the classification of goods under 98.01 of Customs Tariff when based upon false declaration, goods are liable to confiscation and importer is liable to fine and penalty. In Pennzoil Quaker State (I) Limited V. Commissioner of Customs (Import), Nhava Sheva - 2013 (5) TMI 741 - CESTAT MUMBAI the appellants imported Air fresheners (Paper type and spray type) and classified them under 3307.49. The Department classified the products under 3307.90. The Commissioner (Appeals) upheld the findings of the .....

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