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2016 (10) TMI 665 - CESTAT NEW DELHI

2016 (10) TMI 665 - CESTAT NEW DELHI - TMI - Classification of goods - Air Conditioner Resistors - classified under Chapter 85334090 or classifed under Chapter heading 84159000 - benefit of N/N. 24/2005-Cus, dated 01.03.2005 - HSN Notes - Held that: - when the item in question is specific part of 'air conditioning system', there is no scope for classification of the product under Chapter 8533 as mere ‘Resistor'. Consequently, appropriate classification for the subject item is Chapter sub-Heading .....

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ppeal disposed off - decided partly in favor of appellant. - Customs Appeals No. C/53685-53686/2014-Cu[DB] - Order No. C/A/53719-53720/2016-CU[DB] - Dated:- 23-9-2016 - S.K. Mohanty, Member (Judicial) and Mr. Ashok K. Arya, Member (Technical) Appellant By: Mr. Prabhat Kumar (Advocate) Respondent By: Mr. Govind Dixit, DR ORDER Per Ashok K. Arya: Both the sides have been heard. 2. The matter concerns with the classification of the goods described in the invoice by the appellant as Air Conditioner .....

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nce is also made to Chapter Heading 8415; there Air Conditioning Machines and in its sub heading 84159000 parts of air conditioners are covered. The subject item is primarily a Resistor, therefore should be classified under Chapter heading 8533. Reference is made to HSN Notes to Chapter heading 8533 which say that Resistors are covered here. Reference is made to Section Note 2(a) to Section XVI of Customs Tariff where it says that parts which are goods included in any of the headings of Chapter .....

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assification given by the appellant appropriate, no fine and penalty can be imposed on it. Reference is made to the decision of Prince Marine Transport Services Pvt. Ltd. vs C.C (Imports), Mumbai 2015 (327) ELT 283 (Tri. Mumbai), where CESTAT Mumbai held that in respect of claim of Classification for a particular heading, it cannot be treated as mis- declaration and goods cannot be confiscated and penalty cannot be imposed. 4. Revenue has been represented by Ld. AR, Sh. Govind Dixit. He, interal .....

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pellant wants to claim benefit of Notification No. 24/05-Cus dated 01.03.2005 that is why they wrongly classified the goods under Chapter heading 8533 as it is mentioned at serial No. 3 of the table annexed to the Notification No. 24/2005 (supra). Reference is made to Bill of Lading where classification for the goods has been mentioned as "H S Code 85362000" When under Bill of Lading classification has been shown as 85362000, the pleading by the appellant for the classification under C .....

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ing through the resistances given in circuit. The goods, therefore, is nothing but parts of AC system and are to be classified under Chapter heading 85149000. 5. The facts of the case along with submissions and the case laws cited have been carefully considered. 6. The importer appellant classified the goods under CTH 85334090 and claimed benefit of Notification NO. 24/2005-Cus, dated 01.03.2005. The appellant's main argument is that note 2(a) of Section XVI is clear specifically indicating .....

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ing 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules : (a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings; However, Section Note 2(b) to Section XVI says as under: (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a .....

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d potentiometers), other than Heating Resistors. HSN Notes to Chapter 8533 inter alia says on the Resistors as follows: (A) Resistors (resistances). These are conductors whose function is to provide a given electrical resistance in a circuit (e.g. to limit the current flowing). They vary greatly in size and shape, and in the materials of which they are made.... (B) Rheostats. These are variable resistors with a sliding contact or other means enabling the value of resistance in the circuit to be .....

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ified under Chapter Heading 8533. It is true that it (generally) says electrical resistors are to be covered here which could be of different types. In respect of PARTS HSN Notes to Chapter 8533 says as below: Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), parts of the resistors of this heading are also classified here." Here it refers to General Explanatory Note to Section XVI. When we refer to Section XVI, we find .....

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by the importer appellant also describes the item specifically as Auto Air Conditioner Resistor though the assessee appellant continuously argues that this item is a mere resistor, which has been claimed to be a regulator for blower fan. Revenue has drawn the attention to the classification given under HS Code 85362000 in one of the documents namely Bill of Lading filed by the assessee appellant with the Customs though neither assessee appellant nor the Revenue (respondent) pleads for the class .....

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