2024-VIL-1086-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Classification of Electric Kettle, Incomplete/Unfinished Goods - Rule 2(a) of the General Rules of Interpretation of Import Tariff - respondent cleared imported goods declared as parts of an electric kettle, which were classified by the assessing officer as a complete electric kettle under Customs Tariff Item 8516 71 00 - the Commissioner (Appeals) set aside the order and held that the imported goods should be classified as parts of an electric kettle under Customs Tariff Item 8516 90 00 - Whether the imported goods should be classified as a complete electric kettle or as parts of an electric kettle, in light of the provisions of General Interpretative Rule 2(a) – HELD - the imported goods, comprising the kettle body, plastic lid, thermostat, base plastic top, and base plastic bottom, should be classified as a complete electric kettle under Customs Tariff Item 8516 71 00, in accordance with General Interpretative Rule 2(a) - even though the respondent required additional parts such as the kettle controller, sensor, electric wire, and ISI plug to assemble a complete electric kettle, the imported goods had the essential characteristics of a complete electric kettle, which is to heat water using electricity and turn off the heating when the required temperature is reached - under GIR 2(a), incomplete or unfinished articles that have the essential character of the complete article should be classified as the complete article, and that the lack of certain parts does not preclude the classification of the imported goods as a complete electric kettle – the impugned order is set aside appeal filed by the Revenue is allowed
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