GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (7) TMI 1123 - CESTAT CHENNAI

2016 (7) TMI 1123 - CESTAT CHENNAI - 2016 (341) E.L.T. 140 (Tri. - Chennai) - Classification of import of general brand split type air-conditioner AOGA 24 FTT AH outdoor unit, ASGA 24 FTTA indoor unit capacity 2.0 ton (R410A gas) - classifiable under 8415 83 10 or under CTH 8415 10 00 - Held that:- when the appellant sought exemption under Notification No.85/2004 dated 31.8.2004 under a trade agreement, it was the burden of the appellant to bring its goods within the four of CTH 8415 10 10 disch .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

since two ton split air-conditioner subscribes to the CTH 8415 83 10 instead of the CTH 8415 10 10. - Decided against the appellant. - C/40169/2016 - Final Order No. 41287 / 2016 - Dated:- 26-7-2016 - Shri D.N. Panda, Judicial Member And Shri V. Padmanabhan, Technical Member Shri N. Venkataraman, Smt. Cynduja Krishnan, Advocate for the Appellant Shri R. Chandrasekaran, AC (AR) for the Respondent ORDER Per D.N. Panda The appellant being unsuccessful before the Commissioner (Appeals) who maintaine .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ecific entry excludes the general entry by virtue of the tonnage capacity prescribed by the specified entry as against the general entry not specifying such tonnage, goods imported by appellant subscribed to CTH 84158310. He has understood what was the HSN Entry and was of the opinion that the ductless split air-conditioner with reversible heat pumps cannot be classified under CTH 8415 10 which specifically covers split air-conditioner with reversible heat pumps. 3. Learned Commissioner (Appeals .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e. Therefore, the Headings 8415 10 10 and 8415 83 10 are different by their nature and description. 4. Challenging the aforesaid observations of both the authorities below, appellant came in appeal with the submission that the goods as imported and stated herein before remained uncontroverted in so for as their description in Bill of entry is concerned. But, the imported goods being classifiable under CTH 8415 10 10 it is entitled to basic duty exemption under Notification No. 085/2004 dated 31. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

-conditioned. This comprises of an external unit and an internal unit called evaporator and condenser. 5.1 Before tribunal, appellant submitted that the drawing submitted at page 31 of the paper book is a plain and normal indoor unit satisfying the technical requirement of CTH 8415 10 10. Its different units are as per page 32 of the paper book. Appellant invited attention to page 34 of the paper book stating that the CTH 8415 83 deals with heat pump indoor unit which is contended by Revenue as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the technical literature was before the adjudicating authority for its scrutiny with the goods presented. None of the authorities had occasion to deal with the version of the appellant made as above, in absence of aforesaid documents before them. 6. Appellant vehemently opposing the adjudication submitted that the goods as stated above imported are split system air-conditioner and such split system being prescribed under entry CTH 8415 10 10 and preceded by (-) as well as flowing from the sub-c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

toms (Import), Mumbai 2007 (208) ELT 528 (Tri. Mumbai) to say that the product preceded by the ( - ) shall fall in the sub-classification thereof. Appellant also argued that in common parlance when an air-conditioner is window or split specifically covered by a Tariff entry, it should not be mis-classified under another entry for any other reason. The CTH 8415 10 10 having dealt split system specifically that goes out of the ambit of CTH 8415 83 10. 7. Revenue on the other hand says that the abo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

entry from its scope for classification of goods. 8. Heard both sides and perused the records. 9. Appellant relying on pages 31 and 34 of the paper book, submits that the type of air-conditioner appearing in page 31 is a normal indoor unit covered by the CTH 8415 10 10 and the air-conditioner appearing at page 34 is a heat pump indoor unit covered by 8415 83 10. Both are different by their specification and character. It is surprising how attention was drawn by appellant to above pages without s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

latter is meant for internal installation. The split system is ductless and a separate evaporator is used for each area to be air-conditioned. The distinguishable character of the split air-conditioner from the window type is recognized by HSN in section XVI. The Custom Tariff in India has arranged the goods in such a manner that they self-speak for themselves and submit either to their parentage or orphanage. Chapter 84 of the Tariff Act deals with the nuclear reactor, boilers, machinery and me .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nes in which the humidity cannot be separately regulated 8415 10 - Window or wall types, self-contained or split system 8415 10 10 - Split system 5 10% 8415 10 90 - Other 5 10% 8415 20 - Of a kind used for persons in motor vehicles 5 8415 20 10 - For buses 5 10% 8415 20 90 - Other 5 10% - Other 8415 81 - Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps) 8415 81 10 - Split air-conditioner two tones and above 5 10% 8415 81 90 - Other 5 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y Tariff Heading 8415 20 and that is of a kind used for person in motor vehicles the third category is under CTH 841581 specifying the goods as Incorporating a refrigerating unit and a valve for several of the cooling or heat cycle (reversible heat pumps) under other category. The fourth category comes under the CTH 841582 dealing with other, incorporating a refrigerating unit. The fifth category is the goods Not incorporating a refrigerating unit comes under CTH841583. This category has two cla .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

preceded by (-) which is window or wall types self-contained or split system air-conditioner. The goods as presented before customs were split system air-conditioner of specified capacity, make, design and technicalities. Revenue says that there is no quarrel that the goods imported were air-conditioner but its capacity being 2 ton and it is a split air- conditioner of the specification described by CTH 8415 83 10, that does not come under CTH 84151010 due to tonnage capacity prescribed by the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

entry of split air-conditioner specified in 8415 10 10. 11. There is no difference to the proposition in the citation made by the appellant following the Interpretative Rule. But when there is a specific entry that excludes a general entry. This has been held by the Apex Court in the case of Moorco (India) Ltd. Collector of Customs, Madras 1994 (74) ELT 5 (SC). It is common sense that no air-conditioner trader shall sell a two ton capacity split air-conditioner to a buyer who does not pay for th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version