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2017 (1) TMI 1119 - DELHI HIGH COURT

2017 (1) TMI 1119 - DELHI HIGH COURT - TMI - Classification of two products - Selective Catalytic Reduction Honeycomb (SCR) - SCR with Ammonia Slip Catalyst Honeycomb (SCR with ASC) - whether SCR classifiable under CTH 38151900 or under CTH 84213990? - The Authorities issued notice and received responses from three Commissionerates of Customs. According to the opinion of Principal Commissioner of Customs, Air Cargo, Chennai, the SCR was classified under CTH 38151900. Another Commissioner of Cust .....

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ew - In the light of the opinion, the Authorities appear to have resolved that controversy. By itself, this resolution of the controversy, in our opinion, is not premised upon a grave or erroneous understanding of the law. Moreover, at the time of the import, the likely effect of the classification is the same. In other words, where the products are classifiable under one sub head of Chapter 3815 or the other, the duty impact is the same. The question, therefore, as of now is really academic. .....

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p; CM No.724/2017 3. The Union of India acting through the Principal Commissioner of Customs, Air Cargo (Import) has preferred this writ petition impugning a decision of the Authority for Advance Ruling (Central Excise, Customs and Service Tax) dated 17.08.2016. The Authority had expressed its opinion that two products in question i.e. Selective Catalytic Reduction Honeycomb ( SCR ) and SCR with Ammonia Slip Catalyst Honeycomb ( SCR with ASC ) were classifiable under the Custom Tariff .....

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ed by machinery especially automobiles. They are selectively reduced by ammonia in the presence of oxygen. In this process, a catalyst consisting of titanium dioxide is used as it shows a high activity, selectivity and resistance. The SCR is a catalytic preparation used for reducing nitrogen oxides outside the automobile engine cylinders. Nitrogen oxides are converted to nitrogen and water by adding ammonia to exhaust gas on the surface of the catalyst and this technology used to redu .....

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Commissioner of Customs i.e. Patparganj, Delhi, opined that SCR was classifiable under CTH 84213990. The opinion of subject expert, from the IIT, sought is as under:- 5...... I am of tile considered opinion that the products proposed to be imported by IBIDEN should not be considered to be part of Diesel Internal Combustion automobile engine. Further, in my view, they should also not be considered to be conventional air purifier or filter technology or simple oxidation catalyst used f .....

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t portion reads as under:- 10. Finally, it is to be examined if SCR and SCR with ASC are classifiable under CTH3815. Chapter 38 of the Customs Tariff covers 'Miscellaneous Chemical Products' and CTH 3815 covers 'Reaction initiators, Reaction accelerators and Catalytic preparations not elsewhere specified or included' -. The product in question functions only as a pass through apparatus of catalytic preparation, wherein the NOx passing through ammonia enters .....

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agent (such as NH3) for selective reduction of desired pollutants (NOx). It is also to be observed that the Ruling no. DE3736/13-1 of Binding tariff Information System of European Commission, classified "Selective Catalytic Reduction Honeycomb" under heading 3815 and said Ruling was brought to our notice by the applicant. It is to be noted that no Commissionerate has furnished views against said expert opinion except Commissioner of Customs (Import), lCD, Tughlakabad, New Delhi, who ag .....

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nd, other than of platinum or palladium catalysts with base of activated carbon. However, applicant proposes classification under CTH 38151210 as supported catalysts with precious metal or precious metal compound of platinum or palladium catalysts with base of activated carbon. It is admitted fact that SCR with ASC will contain PGM i.e. Precious Group of Metals. However, the precious metal has not been specified. Applicant proposes to place the product under head "platinum or pal .....

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