Case Law Details
Kisankraft Machine Tools Private Limited Vs Commissioner of Customs (CESTAT Chennai)
CESTAT Chennai held that imported goods being handheld machines popularly known as brush cutter is classifiable under CTH 84672900 and parts of brush cutter is classifiable under CTH 84679900.
Facts- The assessee imported certain goods describing them as “Agricultural Reaper” of different models and parts thereof, and filed Bills-of-Entry by classifying the same under Customs Tariff Heading (CTH) 8433 9000, which were assessed at the rate of BCD as applicable, exemption for CVD was claimed under Notification No. 21/2012 (Sl. No. 2).
Revenue having observed that the imported goods being portable machines having self-contained internal combustion engine mounted on a light metal frame and equipped with cutting devices, felt that the goods were classifiable under CTH 8467 2900, which attracted CVD at the rate of 12.5%. After due process the original authority having considered the case of the importer, proceeded to confirm the proposals made by him in the Show Cause Notice classifying the goods under CTH 8467.
Commissioner (Appeals) too has upheld the classification. Being aggrieved, the present appeal is filed.
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