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Jain Irrigation Systems Ltd V/S Commissioner of Customs (ACC & Import)

    Appeal No. C/410/09 (Arising out of Order-in-Appeal No. 35/Mumbai-III/2009, Dated: 26.2.2009 Passed by Commissioner of Customs (Appeals), Mumbai) and Final Order No. A/91806/2017

    Decided On, 12 December 2017

    At, Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai

    By, THE HONORABLE JUSTICE: SATISH CHANDRA
    By, PRESIDENT AND THE HONORABLE JUSTICE: C. J. MATHEW
    By, MEMBER

    For Petitioner: H.P. Kande, Advocate And For Respondents: K.N.D. Souza, Asst. Commr. (A.R.)



Judgment Text


1. The present appeal is filed against Order-in-Appeal No. 35/Mumbai-III/2009 dated 26.02.2009. Brief facts of the case are that vide Bill of Entry dated 30.08.2008, the appellant has imported various types of ACC Decoder, Single-station Decoder, Remote and Single-station battery powered Decoder. The appellant has declared the said decoder as equipment for irrigationclassifiable under sub-heading 8424 8100 and has claimed consequent exemption from payment of duty. The department however, has considered the goods to be automatic regulating or controlling instruments and apparatus classifiable under sub-heading 9032 8900 and demanded customs duty. Being aggrieved, the appellant has filed the present appeal.

2. With this background, we have heard Shri H.P. Kanade, learned Advocate who relied on the written submission submitted by the appellant and on the ratio of the following decisions:-

(a) Jain Irrigation Systems Ltd.

(b) Order-in-appeal No. 469 (Gr.V)2015 (JNCH)-Appeals-II dated 07.09.2015.

3. On the other hand, ShriK.N. DSouza, learned Authorised Representative for the department, reiterated the impugned order.

4. After hearing both sides and on perusal of the record, it appears that, in the instant case, the appellant had imported variety of decoders. The main argument of the appellant was that parts of the irrigation systemare covered under sub-heading 8424 8100 and by virtue of Section XVI Note 2(b), the parts exclusively meant for irrigation system should also be classified under that sub-heading. We also note that the appellant has paid the duty demanded. The two headings involved in this and the relative Note are:-

(a) 84248100 : Agricultural and horticultural appliances.

(b) 90328990 : Automatic regulating or controlling instruments and apparatus.

Section XVI Note 1(m) excludes articles of Chapter 90.

There is no Note either in Chapter 90 or in Section XVIII (which contains the Chapter 90) excluding articles of Ch.84. Accordingly, the primary of the latter heading should prevail.

5. We are of the view that the department has rightly classified the imp

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orted goods under sub heading 9032 8990 for the reason mentioned therein. In the absence of any case law or authority controverting the position, we uphold the order along with the reason mentioned therein. In the result, the appeal is dismissed.
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