TMI Blog2020 (3) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... served that silver sputtering target have been mentioned under Chapter 71 under Notification No. 8/2003-Customs, dated 13-1-2003 by C.B.I. C. Apex Court in PANKAJ JAIN AGENCIES VERSUS UNION OF INDIA [ 1994 (7) TMI 89 - SUPREME COURT] has held that Machinery parts not specifically described in a heading of Customs Tariff Act, 1975/Central Excise Tariff Act, 1985 do not for that reason become excluded from levy of statutory duty. Such parts to be classified in an appropriate heading by applying relevant Section Notes and Chapter Notes - Therefore the impugned goods will fall under Chapter 71 of Schedule to CTA, 1975 in light of the above judgment of the Apex Court. The Government does not find any deficiency in the Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-2019. No one from the applicant appeared for Personal hearing on the said date. Sh. Babu Lal, Superintendent appeared on behalf of the respondent. The applicants vide their letter dated 9-8-2019 submitted that they have also misplaced their Revision Application along with documents and requested for the same. Another date for personal hearing was fixed on 26-8-2009. Sh. Prem Ranjan Kumar, Advocate appeared for the applicant and requested for another date for personal hearing on 11-9-2019. Dr. Radhe Tallo, Deputy Commissioner (DBK), Air Cargo Export, Delhi appeared on 26-8-2019 on behalf of the Respondent and submitted a written submission. He submitted that the applicant had exported the impugned goods during the period August, 2009 to Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The applicant has also submitted a letter dated 12-3-2008 from the Director, National Commodity Specialist Division, New York regarding a tariff classification ruling. The referred Sputtering Targets are made of 97% silver and are used in the manufacturing of DVDs and has to be classified under 8543.90.00 (under sub-heading 8543.70) as per Harmonized System of Nomenclature. The applicants have also submitted a letter dated 4-1-2002 from the Director, Customs Commodity Specialist Division, New York which says that following a World Customs Organization decision Sputtering Machines imported into the United States are classified in sub-heading 8543.89 and parts of such machines are classified in sub-heading 8543.90. The applicants also sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals) s order and the Revision application. The Commissioner (Appeals) has come to a conclusion vide the impugned Order-in-Appeal that the sputtering targets are essentially of gold concentrate, which provide protective coating and get used up during the process and as a result further replenishment will be necessary. He agreed with the lower authority that the impugned goods are in the nature of toners, which get used up during the process of use but these do not get classified as part of the machine. Thus the impugned goods are in the nature of consumable having independent identity, these are essentially used by the appropriate machine, but these do not form part of the machine under Chapter 85. No new facts have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HSN and Chapter Note 1(b) of Chapter 71 of the Schedule to the Customs Tariff Act (CTH), 1975 makes it clear that the impugned items merit classification under Chapter 71. Although a notification cannot decide the classification of an item it is observed that silver sputtering target have been mentioned under Chapter 71 under Notification No. 8/2003-Customs, dated 13-1-2003 by C.B.I. C. Apex Court in Pankaj Jain Agencies v. UOI [1994 (72) E.L.T. 805 (S.C.)] has held that Machinery parts not specifically described in a heading of Customs Tariff Act, 1975/Central Excise Tariff Act, 1985 do not for that reason become excluded from levy of statutory duty - Such parts to be classified in an appropriate heading by applying relevant Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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