1997(05)LCX0091

IN THE CEGAT, SOUTH ZONAL BENCH, MADRAS

Justice U.L. Bhat, President and Shri V.P. Gulati, Vice President

SEASONAL GARMENTS

Versus

COMMISSIONER OF CUSTOMS, MADRAS

Order No. 1531/97, dated 19-5-1997 in Appeal No. C/1894/92-B2

 REPRESENTED BY : None, for the Appellants.

Shri R. Victor Thiagaraj, SDR, for the Respondent.

[Order per : V.P. Gulati, Vice President]. - The issue in the Appeal relates to a classification of the item which has been described as “Steam Iron with portable boilers”. The assessee have sought classification under Tariff Heading 8451.30, while the revenue has assessed the same under Tariff Heading 8516.40 and under 8402.12. The Appellant are absent and they have indicated in the CA-3 form that they do not wish to be heard in person. We have gone through the orders of the learned lower authority and we find it is reasoning well founded. Steam iron, Electrical steam iron are specifically covered under Tariff Heading 8516.40. In view of the specific coverage of the item under this heading we are of the view that the goods have been correctly classified under Tariff Heading 8516.40. We therefore uphold the order of the learned lower authority and dismiss the appeal.

Equivalent 1997 (96) ELT 424 (Tribunal)