TMI Blog2024 (1) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... were not satisfied the question of extending the benefit does not arise. The packing list placed clearly shows the items were imported in pairs and it is also a fact that a pair of bra cups are used for one brassier. The invoice also shows that the unit price shown is per pair and accordingly the total value is calculated. Therefore, the unit price for the pair should be taken as per unit price (set of 2 pieces) rather than artificially splitting the price for per piece. Section 19 of the Customs Act takes cognisance of articles imported in sets and therefore the said goods which are in pairs should be considered as a unit and the rate of duty to be calculated accordingly. The classification of the imported goods under CTH 6212 upheld - the impugned order is upheld as far as classification is concerned and appeal is remanded to the adjudicating authority to recalculate the duty taking into consideration the unit price for pairs as a single unit price. The appeal is disposed of by way of remand. - HON BLE MR. P. A. AUGUSTIAN , MEMBER ( JUDICIAL ) And HON BLE MRS R. BHAGYA DEVI , MEMBER ( TECHNICAL ) For the Appellant : Mr. B. V. Kumar , Advocate For the Respondent : Mr. Neeraj Ku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Relying on various decisions, emphasises that Revenue was right in reclassifying the goods as parts of Brassier under CTH 6212. 4. The issue is 3-fold whether after goods being cleared, the Revenue can issue notice to the appellant for reclassifying the goods and demand differential duty. Secondly, whether the goods are classifiable under CTH 3926 or 6212. Thirdly, whether they are eligible for the benefit of the Notification No. 26/2000 Cus. dated 1.3.2000. 5. In the case of Union of India vs. Jain Shudh Vanaspati Ltd. in Civil Appeal No. 2360 of 1980, 1996 (86) E.L.T. 460 (S.C.) dated 8-8-1996 the Hon ble supreme court held that 5. It is patent that a show cause notice under the provisions of Section 28 for payment of Customs duties not levied or short-levied or erroneously refunded can be issued only subsequent to the clearance under Section 47 of the concerned goods. Further, Section 28 provides time limits for the issuance of the show cause notice thereunder commencing from the relevant date ; relevant date is defined by sub-section (3) of Section 28 for the purpose of Section 28 to be the date on which the order for clearance of the goods has been made in a case where dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clude: (1) Articles of apparel and clothing accessories (other than toys) made by sewing or sealing sheets of plastics, e.g., aprons, belts, babies bibs, raincoats, dress-shields, etc. Detachable plastic hoods remain classified in this heading if presented with the plastic raincoats to which they belong. (2) Fittings for furniture, coachwork or the like (3) Statuettes and other ornamental articles. (4) Dust-sheets, protective bags, awnings, file-covers, document-jackets, book covers and reading jackets, and similar protective goods made by sewing or glueing together sheets of plastics. (5) Paperweights, paper-knives, blotting-pads, pen-rests, bookmarks, etc. (6) Screws, bolts, washers and similar fittings of general use. (7) Transmission, conveyor or elevator belts, endless, or cut to length and joined end to end, or fitted with fasteners. belts or belting of any kind, presented with the machines or Transmission, conveyor or elevator belts apparatus for which they are designed, whether or not actually mounted, are classified with that machine or or apparatus (eg. conveyor belts Section XVI). In addition, this heading does not cover transmission or or belting, of textile material, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Corsets 6212.90 Other This heading covers articles of a kind designed for wear as body-supporting garments or as supports for certain other articles of apparel, and parts thereof These articles may be made of any textile material including knitted or crocheted fabrics (whether or not elastic). The heading includes, inter alia: (1) Brassi res of all kinds. (2) Girdles and panty-girdles. (3) Corselettes (combinations of girdles or panty-girdles and brassi res). (4) Corsets and corset-belts. These are usually reinforced with flexible metallic or plastic stays, and are generally fastened by lacing or by hooks. (5) Suspender-belts, hygienic belts, suspensory bandages, suspender jock-straps, braces, suspenders, garters, shirt-sleeve supporting arm-bands and armlets. (6) Body belts for men (including those combined with underpants). (7) Maternity, post-pregnancy or similar supporting or corrective belts, not being orthopedic appliances of heading 90.21 (see Explanatory Note to that heading). All the above articles may be furnished with trimmings of various kinds (ribbons, lace, etc.), and may incorporate fittings and accessories of non-textile materials (e.g., metal, rubber, plastics or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assified as complete or finished by virtue of this rule), presented unassembled or disassembled. 4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin. 7. Regarding the benefit of the Notification, since it was not claimed at the time of import and the conditions therein were not satisfied the question of extending the benefit does not arise. 8. On the question of duty proposed to be charged, it is submitted that duty is to be charged on the value of the pair and not on single piece. The packing list placed before us clearly shows the items were imported in pairs and it is also a fact that a pair of bra cups are used for one brassier. The invoice also shows that the unit price shown is per pair and accordingly the total value is calculated. Therefore, the unit price for the pair should be taken as per unit price (set of 2 pieces) rather than artificially splitting the price for per piece. Section 19 of the Customs Act takes cognisance of articles imported in sets and therefore we find the said goods which are in pairs should be considered as a unit and the rate of duty to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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