SLMG Beverages Private Limited Vs Commissioner of Customs (Import) (CESTAT Mum-bai)
CESTAT Mumbai held that “Coating machine – Innopet Plasmax System 20Q” would be appropriately classifiable under Customs Tariff Item (CTI) 8422 30 00 and not under CTI 8479 89 99, as claimed by Revenue. Thus, appeals allowed.
Facts- The appellants herein, had imported “Innopet Plasmax System 20Q” and its parts through Jawaharlal Nehru Customs House (JNCH) and for this purpose have filed Bill of Entry (B/E) No. 8836615 dated 13.11.2018, classifying the “Innopet Plasmax System20Q”machinery under Customs Tariff Item (CTI)8422 3000, its parts under CTI 8422 9090 and self-assessed the customs duty payable thereon by availing duty concession for basic customs duty at 5% adv. under Notification No.50/2017-Customs dated 30.06.2017.
The said B/E was assessed by the proper officer of customs and the imported goods were cleared out of Customs control. Directorate of Revenue Intelligence, Lucknow Zonal Unit (DRI) had developed an intelligence to the effect that the appellants had imported the said machinery which performs coating function of PET bottles and therefore it is correctly classifiable as machinery having individual functions under CTI 8479 8999 and its parts under CTI 8479 9090 both attracting BCD of 7.5%. Accordingly, DRI had initiated investigation proceedings and upon completion of the same have issued Show Cause Notice (SCN) dated 23.12.2020, for revising the classification and demanding differential duty of customs in respect of the subject B/E, u/s. 28(4) the Customs Act, 1962 along with interest, and proposing for confiscation of impugned goods and for imposition of penalties on the appellants under provisions the Customs Act, 1962. The said SCN was adjudicated by the learned Commissioner of Customs in the impugned order by confirming the proposals made in the SCN. Feeling aggrieved with the impugned order, the appellants have filed these appeals before the Tribunal.
