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TMI Blog2024 (4) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... ifying the said goods under CTH 84369900 at 'nil rate of duty'. The Department was of the opinion that the goods imported are the kind of Aluminium structure instead of parts of any agricultural machine. Hence, proposed the goods to be classified under CTH 76109010 which attracts VCD at the rate of 10%, CVD at the rate of 12.5 %, Cess at the rate of 3% and ADC at the rate of 4%. Thus, alleging misclassification of the imported goods resulting in short levy /payment of duty amounting to Rs.21,01,983/-, is proposed to be recovered from the appellant alongwith the interest at the rate fixed by Notification issued under section 28 AA of Customs Act, 1962. The Show Cause Notice No.20190 dated 08.08.2018 was served upon the appellant proposing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout the imported shelving, drainage and watering system. 4. The compact disc provided to the Bench is mentioned to have the video representation of the process of mushroom growing involving the impugned imported goods which is sufficient to show that shelves have been so designed to allow for feeding, drainage, spraying insecticides and compost layering by other machineries as part of mushroom growing Plant, hence, by no sense can be covered under generic aluminium structures of tariff heading 7610 which otherwise is specific to such aluminium structures which are used in civil structures and which are capable of moving by dismounting screws and applicable of shipment. It is further impressed upon that explanatory notes to HSN Volume 3, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Therefore the goods in question have rightly been classified under CTH 7610 and the duty demand has rightly been confirmed alongwith the interest. Impressing upon no infirmity in the order under challenge, appeal is prayed to be dismissed. 6. Ld. Departmental Representative has relied upon the case law in the case of M/s. Saraswati Sugar Mills vs. Commissioner of C. Ex., Delhi-III reported in 2011 (270) E.L.T. 465 (S.C.) 7. Having heard the rival contentions and perusing the entire record, we observe and hold as follows:- The impugned appeal is about the controversy arising out of the applicability of Custom Tariff Entry to the imported goods i.e. mushroom growing shelving. The floor drain for mushroom growing and automatic watering s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs are to be regarded as equally specific in relation to those goods, even if one of them gives the more complete or precise description of the goods. (b) mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a) shall be classified as if the consisted of the material or component which gives them their essential character, in so far is this criteria is applicable. (c) when goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration." 8. Thus, it is clear that as per rule 3, the heading which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ically classifiable as the aluminum structures of chapter 76. The goods imported by the appellant apparently are the aluminium shelves/ racks which are imported by the appellant for using the same after integrating with the other two imported goods (drains and automatic watering system) for in mushroom growing. it is also nowhere been denied that the other activities essential for mushroom growing that is the climate control equipments, the compost spreading equipments, the insecticide praying equipments etc. are also to be fastened on the imported aluminium shelves. No doubt, all these machines are to be integrated subsequent to the import but we observe that the goods are imported from the person, who exclusively deals in the structu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng industry. Admittedly, the two other imported goods i.e. drain and automatic watering system have to be integrated on these aluminium shelves. Department has admitted these two to be covered under CTH 84369900. Though these two apparatuses alongwith two others are to be integrated on the mushroom shelving, post import but we observe that the aluminium shelve itself is so designed with such specifications, as may permit these specific integrations. The brochure of product Info also mentions the model of the goods as mechanization/ planting machine. Thus, we hold that the goods in question is not aluminium shelve in generic but is a mushroom growing rack specifically; though is made of aluminium but it is a mechanical appliance used for agr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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