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M/s. KSE Ltd. Versus CC, Cochin

2017 (5) TMI 1434 - CESTAT BANGALORE

Classification of imported machinery - machinery for preparing animal feedings stuff - classified under CTH 8436 10 00 or under CTH 8479 89 99? - Held that: - what has been imported is a complete cattle feed manufacturing plant comprising of several assorted equipments and their parts. It is also to be noted that all these equipments working together are designed to manufacture cattle feed on an industrial scale - When we refer to the heading of 8436, we are of the view that the imported machine .....

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the chapter. Since the imported machines are capable of performing the independent function of manufacturing of cattle feed and this function is distinct and independent from any other machine or appliance listed out individually in Chapter 84, we find no infirmity in the classification ordered by the learned Commissioner in the impugned order. - Appeal dismissed - decided against appellant. - C/166/2012-DB - Final Order No. 20208/2017 - Dated:- 1-2-2017 - Shri S.S Garg, Judicial Member And .....

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cleared the goods without assessment and exemption under RMS. Subsequently on post-audit verification, the Department was of the view that the imported goods are rightly classifiable under CTH 8479 89 99 and liable to payment of customs duty @ 7.5%+14%+3%+3%+4%. The differential duty amounting to ₹ 45,06,821/- with applicable interest was demanded and the same was confirmed in the impugned order dt. 20/10/2011 by the Commissioner of Customs, Cochin. Aggrieved by the impugned order, the pr .....

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particular function, then the machine intended for such a function must fall for classification under that heading. ii. In the event of a conflict with regard to classification of goods contained in the schedule, the headings/sub-headings have an overriding effect over the non-binding non-statutory instrument of HSN and that interpretations should be resorted only in cases where the words of the statute or entry in the schedule are ambiguous. iii. Attempt of the department to place reliance on e .....

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tries in the schedule and should not be decided on the basis of HSN explanatory note which at best can have a persuasive value. i. Dunlop India Ltd. & Madras Rubber Factory Ltd. Vs. UOI & others [1983(13) ELT 1566 (SC)] ii. Chetna Polycoats (P) Ltd. Vs. CCE [1988*37) ELT 253 (Tri.)] 4. Learned AR on the other hand supported the impugned order. He submitted that the machinery imported by the appellant is meant for use in industrial production i.e. for 500 TPD cattle feed plant. He submitt .....

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ping machinery; poultry incubators and brooders; u 7.5% Tariff item Description of goods Unit Rate of duty 8479 MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER .... ..... .... 8479 89 99.... ........ Other u 16% 6. The importer is a manufacturer of cattle feed and has the necessary factory for manufacturing the same. The machinery which has been imported includes mixtures, grinders, dust filter, pellet presser, pellet press meal .....

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ication of the imported goods under 8436 10 00 as machinery for preparing animal feeding stuff. This subject heading falls under the heading of other agricultural, horticultural, forestry, poutlry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment, poultry incubators and brooders. In the impugned order, the learned Commissioner has ruled out classification of the goods under 8436 by referring to HSN explanatory notes. The appellant has vehem .....

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import. 8. When we refer to the heading of 8436, we are of the view that the imported machines do not fall within any of the categories of machines outlined therein. For example, it cannot be considered as an agricultural machine or horticultural machine. It is also not a machine which finds use in forestry or poultry or bee-keeping. It is also not connected with germination plant or poultry incubators. For considering a machinery for classification under a sub-heading, it is necessary that it .....

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er 8436 says that the heading covers machinery not falling under 8432 to 8435 which is of the type of machines used on forms (including agricultural schools, co-operatives or testing stations), in forestry, market gardens, or poultry-keeping or bee-keeping farms or the like. However, it excludes machines clearly of a kind designed for industrial use. From the reference to explanatory notes above, we find that the imported machines, which are clearly designed for industrial use cannot be included .....

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