TMI Blog2024 (4) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... said activity that the product is specifically designed part of mushroom growing apparatus. Chapter 76 is all about anything made of aluminium. On the contrary chapter 84 is about mechanical appliances of whatsoever metal but specific for agricultural use. There is no denial to the fact that the aluminium shelving in question is not known to the common trade parlance as a mere aluminium structure but is specifically known as Mushroom growing rack. Hence, we hold that the goods under question as imported by appellant (mushroom shelving) are classifiable under CTH 84369977. Appellant is held to have rightly classified the same under CTH 84369900. The decisions relied upon by the Department in the case of Saraswati Sugar Mills [ 2011 (8) TMI 4 - SUPREME COURT] is about captive use of iron and steel structures in the sugar mill and the question adjudicated therein is whether or not these structures could be called as capital goods to entitle the assessee credit of duty paid on those goods. Similarly the extract that China Customs is classifying this product under CTH 7610 is also not that relevant, as the said observations are not binding on the Indian Customs or on the Indian importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t ports. It is mentioned that the aluminium shelving including the other goods imported are the part of whole mushroom production cycles. The other machines cannot work without using these shelving drain and watering system. Hence the goods are the part of mushroom cultivation mechanization process. It is mentioned that ICAR (Indian Council of Agricultural Research) directorate certificate dated 29.08.2018 also treat these goods as the mechanical devises for agriculture industry. It is further mentioned that the supplier of the goods also deals with only mushroom growing equipments. The equipments are very much necessary for climate control required for mushroom and mushroom farming mechanization is not possible without 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 stru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the imported goods i.e. mushroom growing shelving. The floor drain for mushroom growing and automatic watering system for mushroom growing both are accepted to fall under CTH 84369900 accepting that these are meant for agriculture use. To adjudicate the same we observe that Section 3 of the Central Excise Tariff Act provides the duties of excise shall be levied under the said Act on all excisable goods produced and manufactured in India at such rate as mentioned in First Schedule and the Second Schedule therein, we also observe that the Fourth Schedule of the Act contains a set of rules known as general rules for interpretation to govern the classification of goods. Rule 1 of these Rules makes it clear that the titles of Section, Chapter and Sub-Chapters are provided for ease of reference only and that for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and provided such heading or Notes do not otherwise require, according to the provisions of the rules that follow. Rule 2 deals with incomplete or unfinished articles and mixture or combinations of material or substance. Rule 3 deals with cases wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in structures. 76109010 Includes the respective structure 10. In the light of above, we need to adjudicate as to whether the goods imported can be called as machine or mechanical appliances covered under chapter 84 or are more precisely specifically 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 structures specific to mushroom growing industry. The importer-appellant is also in the business of growing mushrooms. There is also no denial to the fact that the aluminium shelves imported cannot be used as any other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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