2002(10)LCX0107

IN THE CEGAT, WEST ZONAL BENCH, MUMBAI

Ms. Jyoti Balasundaram, Member (J) and Shri J.H. Joglekar, Member (T)

HEATCRAFT ELECTRICAL PVT. LTD.

Versus

COMMISSIONER OF CUSTOMS, MUMBAI

Order No. 3243/2002-WZB/C-I, dated 28-10-2002 in Appeal No. C/609-R/1997-Mum.

REPRESENTED BY :   Shri S.N. Kantawala, Advocate, for the Appellant.

Shri S.V. Parulekar, DR, for the Respondent.

[Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein imported goods declared as “Kitchen Hoods, Depolluter” and filed the Bill of Entry in September, 1996 for clearance under S.I.L. claiming classification under Customs Tariff heading 8421.39 as Air Purification System.

2. The Department proposed classification under sub-heading 8414.60 which covers “Ventilating or recycling hoods incorporating a fan - whether or not fitted with filters”. The Commissioner confirmed classification as proposed, confiscated the goods under Section 111(d) of Customs Act as the goods falling under sub-heading 8414.60 required to be covered by specific licence and extended option for redemption of the goods on payment of fine equal to 50% of their value which is Rs. 27,82,460/-. Hence this appeal.

3. We have heard both sides and perused the rival tariff entries. We find that the heading 8414.60 is specific for goods imported - the goods are ventilating/re-cycling hoods. The device which sucks the air from the kitchen is in the form of a cage with slender blades rotating coaxially with a motor shaft. The filter is screwed to the main body of the cabinet fits at the inlet of the fan and air which is sucked by the fan is purified when it passes through the filter. The goods fall within the description of goods under heading 8414.60 and therefore we do not accept the contention of the importer for classification under heading 8421.39. However, while upholding the confiscation, noting that such goods were admittedly earlier cleared under S.I.L., we are of the view that the fine requires reduction and accordingly we reduce the redemption fine to Rs. 3 lakhs.

4. The appeal is thus partly allowed as above.

Equivalent 2003 (154) ELT 0388 (Tri. - Mumbai)