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.
Conclusion- The goods from their description, weight, common use understanding, pictures given in the Order in Original and appeal booklet etc. goes to show that the impugned goods are tools for working in the hand. They are primarily advertised for and used to remove unwanted growths like weeds, small cultivations, thick grasses, and hardy hedge plants and not for harvesting crop. They are trimming or cutting machines rather than reaping, crop-lifting, gathering, picking, threshing, binding or bundling machines. They are hence classifiable under CTH 8467.
Held that since the classification of the goods is found to be falling under CTH 8467, hence in terms of Note 2(b) of Section XVI, parts of ‘brush cutter’ will be classifiable under CTH 84679900.
FULL TEXT OF THE CESTAT CHENNAI ORDER
The details of the present appeals filed by the assessee are as under: –
