Sneha Farms Pvt. Ltd. Vs Commissioner of Customs (CESTAT Hyderabad)
Summary: The dispute before the CESTAT Hyderabad concerned the customs classification of machinery and parts imported by Sneha Farms Pvt. Ltd. for poultry feed milling. The Assessee had presented its Bill of Entry classifying the goods under CTH 8436 10 00, on which Basic Customs Duty was levied at 7.5%. The accompanying documents included the Proforma Invoice, Bill of Lading, Purchase Order and Packing List.
The Customs authorities, after examination of the goods, took the view that they were classifiable under CTH 9406 00 93 rather than CTH 8436 10 00. The Adjudicating Authority, after granting the Assessee an opportunity of personal hearing, confirmed the reassessment under CTH 9406 00 93.
On appeal, however, the Commissioner (Appeals) did not uphold either the Assessee’s classification under CTH 8436 10 00 or the Adjudicating Authority’s classification under CTH 9406 00 93. Instead, the Commissioner (Appeals) held that the goods were classifiable under CTH 8479 90 90. Both the Revenue and the Assessee challenged that order before the Tribunal.
The Assessee submitted that CTH 8436 specifically covers machinery for poultry keeping and machinery for preparing animal feeding stuffs. It therefore contended that the specific entry under CTH 8436 10 00 should be considered before resorting to the residual classification under CTH 8479 90 90.
