2024-VIL-419-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Import of goods – Classification – Appellant imported certain goods describing them as Agricultural Reaper of different models and parts thereof and filed Bills of Entry by classifying same under Customs Tariff Heading (CTH) 8433 and claimed exemption of CVD under Notification No.21/2012 – Revenue observed that imported goods were classifiable under CTH 8467, which attracted CVD at rate of 12.5% – After due process, original authority classified goods under CTH 8467 and confirmed demand of duty – Commissioner (Appeals) upheld order passed by original authority – Whether impugned goods declared as Agriculture Reaper and Spare parts of Reaper are classifiable under CTH 84672900 and 84679900 as claimed by Revenue or under CTH 84331190 and 84339000 as claimed by Appellant – HELD – For legal purposes, classification shall be determined according to terms of headings and any relevant section or chapter notes – It is not in dispute that Schedule to Customs Tariff in itself does not contain a specific heading for “Agricultural Reaper” and its parts – If any term or expression has been defined in enactment, then it must be understood in sense in which it is defined, but in absence of any definition being given in enactment, meaning of term in common parlance or commercial parlance has to be adopted – It is an accepted principle of classification that goods should be classified according to their popular meaning or as they are understood in their commercial sense – Impugned goods are marketed and known in trade as “brush cutters” as seen from product literature and tender notices enclosed with appeal – Portable brush-cutter are specifically covered under CTH 8467 – Impugned goods by its popular name as ‘brush cutters’ is more suitable to be classified under CTH 8467 – Orders under challenge are uphold – Appeals disposed of
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