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TMI Blog2020 (2) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to 1st Check examination. The shed recorded the following examination report: "O/E 100% of the goods in the presence of representative of CHA and found to contain Educational Charts as per Invoice, P/L and B/L. Description and Quantity checked. As far as nature of goods is concerned, Historical and Elementary Educational charts were found during the examination. Samples put up to group for perusal ..." 2.3 After considering the written submissions made by the appellant vide his letter dated 04.11.2011, the Deputy Commissioner adjudicated the matter as per order referred in para 1, supra. 2.4 Aggrieved the appellant filed the appeal before the Commissioner (Appeals), which has been dismissed by the Commissioner (Appeals) as per the impugned order. 2.5 Aggrieved the appellant have filed this appeal before CESTAT. 3.1 In their appeal, the appellant has assailed the orders of the lower authorities stating as follows: * The goods imported are educational charts as they impart knowledge in respect of elementary learning such as language, grammar, numerals, mathematical tables, basic hygiene etc. They are in form of single sheet with colour printing on plastic bearing the name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heading 4911 as has been held by the authorities below; * He also referred to HSN Explanatory Notes for Chapter Heading 4905 and 4911 and argued that as per the HSN explanatory notes for these chapters the goods have been held to be appropriately classifiable under CTH 4911. He relied on the decision of the Hon'ble Apex Court in the case of Wood Craft Products Ltd [1995 (77) ELT 23 (SC)] and the decision of the Mumbai Bench of CESTAT in case of Camlin Ltd [2002 (144) ELT 638 (T-Mum)] to establish that reliance placed by him on the HSN Explanatory Notes, for the determination of the classification of goods under Custom Tariff is justified. * The exemption claimed by the Appellant under Notification No 21/2002-Cus is not admissible to them as the goods do not satisfy to the basic criteria to be called as goods. The decision of tribunal in case of Wilco referred by the Appellant in their appeal and submissions is distinguishable and not applicable. In case of Wilco the goods imported were in fact the books as is evident from para 4 and 5 of the said decision. * In case of Dilip Kumar & Co [2018 (361) ELT 577 (SC)], Hon'ble Supreme Court (Five Member Bench) has clearly laid down ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing material, commercial catalogues and the like : 4911 10 10 --- Posters, printed 4911 10 20 --- Commercial catalogues 4911 10 30 --- Printed inlay cards 4911 10 90 --- Other - Other 4911 91 00 -- Pictures, designs and photographs 4911 99 - Other 4911 99 10 --- Hard copy (printed) of computer software 4911 99 20 --- Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices 4911 99 90 --- &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g atlases, wall maps, topographical plans and globes, printed and as per HSN Explanatory Notes, Chapter Heading 4905 covers all printed globes (for example, terrestrial, lunar or celestial), maps, charts and plans designed to represent the natural or artificial features of countries, town seas, the heavens, etc. conventional signs being used to indicate contours etc, therefore the basic purpose of maps, chart, plans as covered under above Chapter 4905, is to represent the natural or artificial feature of countries, town, seas, the heavens etc., and I agree with the Adjudicating Authority that the classification of the impugned educational charts under Customs Chapter Heading 4905 Heading is not proper." 5.5 The alternative claim of the appellant that the goods in question should be classified under heading 4901 as printed books and the benefit of exemption and the benefit of exemption at S No 160 of Notification No. 21/2002-Cus dated 01.03.2002 should be allowed to them has been rejected by the Commissioner (Appeals) stating as follows: "9. So far as classification of the impugned educational charts under Customs Tariff Heading 4901 as "Printed Books" as claimed by the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt Dunken's Jungle Book which contains board pages of "press out models" which are to be taken out as per the instructions contained in the books. They are to be assembled into the models by the children. He showed us the sample of the disputed item" It is settled authority that any decision passed by the statutory authority, is limited to the issue considered and decided by us. When the issue of classification of the goods in dispute was not an issue before the bench then this decision cannot be an authority on the subject. 5.6 Hon'ble Supreme Court in case of Dilip Kumar & Company -2018 (361) ELT 577 (S.C.) has laid down the principles of interpretation of fiscal statues and notifications issued under these statues as follows: "25. We are not suggesting that literal rule de hors the strict interpretation nor one should ignore to ascertain the interplay between 'strict interpretation' and 'literal interpretation'. We may reiterate at the cost of repetition that strict interpretation of a statute certainly involves literal or plain meaning test. The other tools of interpretation, namely contextual or purposive interpretation cannot be applied nor any resort be made to look to o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Order in Original. Conclusively, I do not see any legal infirmity in the impugned Order in Original which I legally sustainable and does not call to any interference." 5.8 We do not find any infirmity in the impugned order determining the classification of the impugned goods under Heading 4911 99 90, which is based on the terms of headings in Customs Tariff and HSN Explanatory Notes for the said heading. However to determine the practice of assessment elsewhere a bit of research undertaken by us made us lay hand on the import data available in respect of the same goods at "zuaba. com" which were cleared from the ICD Tughlakabad and Nhava Sheva Port classifying the said goods in same manner. The data downloaded is reproduced in table below: Date CTH Port Description COO NO's Unit Price Total Price 16.2.15 49119990 ICD TKD Educational Charts (Big) China 161000 8.64 1390725.39 16.2.15 49119990 Educational Charts (Small) China 126000 4.32 544196.89 16.2.15 49119990 Educational Charts (Small) China 1000 4.32 4319.02 29.2.16 49119990 Nhava Sheva Equivalent Fractions Chart (Grade 4) (School Supplies) USA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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