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John Deere India Private Limited Versus CC (Preventive) , Amritsar

2017 (12) TMI 292 - CESTAT CHANDIGARH

Classification of goods - combine harvester parts - whether classified under CTH 84339000 or otherwise? - appellant filed one bill of entry declaring the goods as combine harvester parts which have been imported - Held that: - All the goods mentioned in both the invoices parts of the combine harvester. The parts are numbered and if all these parts used altogether then harvester system which has been imported by the appellant in SKD condition can be manufactured otherwise not. The report of the c .....

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merical order among those which equally merit consideration - Chapter heading 84339000 is proper classification of the goods in question - the appellant has correctly classified the goods in question. - Whether confiscation of goods, redemption fine and penalty justified? - Held that: - it is a case of classification of the goods and the adjudicating authority has changed the classification relying upon the report of the chartered engineer. In that circumstance, as it is case of interpretati .....

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appeal against the impugned order wherein it has been held that the appellant has wrongly classified the goods consequently, the classification of the goods was changed, and redemption fine and penalties were imposed on them. 2. The facts of the case are that the appellant has fled bill of entry No.7806021 dated 30.8.12 for import clearance of combine harvester parts. The total assessable value of the goods was declared as ₹ 1,70,99,573.97 and total duty was declared as ₹ 20,57,763/ .....

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g 84339000 against import invoice No.201207117A and invoice No.201207117B. As the matter of technical nature, as to whether the combine harvester was in SKD condition or parts of the same had been received in this consignment, so services of local Chartered Engineer was obtained who observed as under: 1. against invoice no. 201207117A dated 17.07.2012 combine harvester parts are basically sub assemblies in SKD condition, these parts are specific in nature and cannot be used elsewhere other than .....

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, the goods were classified as under: Sr. No. Description CTH Qty. Ass. Value ($) Ass. Value (Rs.) Rate of duty (BCD, CVD, Cess, S&H Cess, ACD) Duty payable. 1. Bolt & Screw 73181500 6980 742.948467 45217.21 10,12,2,1,4 13046 2. Nut 73181600 5940 232.889195 14174.07 10,12,2,1,4 4089 3. Washer 73182200 6080 125.811366 7657.11 10,12,2,1,4 2209 4. Spring Washer & other lock washer 73182100 5620 38.427537 2338.77 10,12,2,1,4 675 5. Cotter Pin 73182400 780 9,637741 586.57 10,12,2,1 169 6. .....

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923.66645 29966.41 10,12,2,1,4 86458 14. Other Article of Rubber 40169990 450 205.927245 12533.11 10,12,2,1,4 3616 15. Other Printed matter 49119990 20 0.047733 2.91 10,12,2,1,4 1 16. Fire Extinguisher 84241000 20 243.4387 14816.133 7.5,12,2,1,4 3830 17. Bearing Housing 84833000 60 62.77623 3820.68 7.5,12,2,1,4 913 18. Rubber Houses 40094200 60 414.16877 25207.07 10,12,2,1,4 7273 19. Clutches 84836090 90 2296.82898 139789.24 7.5,12,2,1,4 36139 20. Gear 84834000 30 598.1099 36402.07 7.5,12,2,1,4 .....

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,1,4 3541 28. Lifting & Hoisting Chain 73151210 110 1299.834321 79110.31 10,12,2,1,4 22825 29. Chain Parts 73159000 510 775.204394 47180.37 10,12,2,1,4 13612 30. Elbow, elbow fitting & Clamp 73079990 1180 271.403508 16518.12 10,12,2,1,4 4766 Total 1073136.13 297793 4. Therefore, differential duty was confirmed and the matter was adjudicated holding that the appellant has wrongly classified the goods. Consequently, the proper classification was done and redemption fine and penalties were .....

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ine harvester parts and which are classified under tariff heading 84339000 and the same classification has been sought by the appellant in the bill of entry. The authority below has concluded that these parts of harvester appear to be of general use and also other than the harvester combine. The said observation was made on the basis of report of the Chartered Engineer. In fact the chartered engineer has opined that these parts can be used other than the harvester combine but is used by appellan .....

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reof and Section Note 1 (f) of Section XV provides that, this Section does not cover articles of Section XV of the Act. He submits that Section Note 2 of Section XV define expression parts of general use for that section and Section Note 1 (g) of Section XVI excludes part of general use as defined in Note 2 to Section XV from its ambit. He also submits that as per Interpretative Rules, 1, 2A, 3A and Rule 4 of the General Rules for the interpretation of the Schedule contained in the first Schedul .....

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) in the impugned order has observed that the issue is of nature of difference of opinion between the assessee and the department, therefore, it cannot be alleged that there were any wrong declaration or mis-declaration. Moreover, the issue was an interpretative issue, therefore, the goods were not liable for confiscations under section 111 (m). Accordingly, no redemption fine and penalties can be imposed on the appellant. 6. On the other hand, learned AR opposed the contention of the learned Co .....

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notes do not otherwise then the rules 2 to 6 shall be applied or be applied in terms of the relevant heading or Chapter or section notes. This gives primacy to Rule 1. The whole scheme of the rules suggests that these rules are to be applied in sequence. Rule 2 to 6 can be applied only if we are not able to determine the classification of an item by the application of the Rule 1. 7. He further submits that the classification of the items has been considered by the adjudicating authority in their .....

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cision of this Tribunal in the case of Maschio Gaspardo India P.Ltd.-2016 (332) ELT 153 (Tri.-Mum.), M/s.Hindustan Petroleum Corporation Ltd. vs.CC, Madras-1986 (24) ELT 637 (Tri.), P.P.Products vs. CCE, Allahabad-2000 (118) ELT 63 (Tri.) and Diamond Dynamics India Pvt.Ltd. vs. CCE, Delhi-2009 (234) ELT 279 (Tri.-Del.) 8. Heard the parties and considered the submissions. 9. The facts are not in dispute that the appellant filed one bill of entry declaring the goods as combine harvester parts whic .....

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ise not. The report of the chartered engineer is not conclusive evidence for the Revenue to hold that the goods in question are of general use. In fact chartered engineer has opined that the goods appeared to be of general use also other than those use in harvester combine which clearly shows that as per opinion of the chartered engineer, the goods in question can be used harvester combed as part thereof. From the circumstance placed before us, the goods are parts of harvester combine. 10. Ld.AR .....

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e 3 of the Interpretative Rule is applicable to the facts of this case which is reproduced: 3. When by application of Rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effect as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more he dings each refer to part only of the materials or substances contained in mixed or .....

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