2005(08)LCX0107

IN THE CESTAT, WEST ZONAL BENCH, MUMBAI [COURT NO.I]

Ms. Jyoti Balasundaram, Vice-President and Shri S.S. Sekhon, Member (T)

Shree Balaji Enterprises

Versus

Commissioner of Customs (Import), Mumbai

Order No. A/86/2005-WZB/C-I (CSTB), dated 18-8-2005 in Appeal No. C/1075/2001

Advocated By -

None, for the Appellant.
Shri Manoj Krishna, DR, for the Respondent.

[Order per: Jyoti Balasundaram, Vice-President]. -

The appellants herein have imported "Great Wall" brand Automatic Numbering machine from China and claimed classification under the Customs Tariff Heading 8443.60, which covers printing machine and machine for uses ancillary to printing. The Department was of the view that the goods were in the nature of numbering machines and would be properly classifiable under Tariff Heading 96.11. The authorities below have held that the goods fall for classification under Customs Tariff Heading 96.11, which covers date, sealing or numbering etc., hence this appeal.

2. None appears for the appellants in spite of notice and hence we heard the ld. DR and perused the records. We find that there is no dispute that the goods imported are numbering machines. The plea of the appellant that the item is made from steel and not from rubber and therefore cannot be considered, as marking and numbering machines, cannot be accepted for the reason that material out of which the item is made is not relevant for classification and it is the description of the items, which is relevant for classification. The argument is that the goods imported are printing machinery and therefore covered by Customs Tariff Heading 84.43 is not tenable, as the goods have been found to be hand operated self changing numbering stamp. Therefore, by virtue of explanatory note of Heading 84.43 on page 1239, they fall for classification under Customs Tariff Heading 96.11. In the absence of challenge to the finding that the goods are hand operated, we find no infirmity in the impugned order of the Commissioner (Appeals) and accordingly upheld the same and reject the appeal.

Equivalent 2005 (190) ELT 0081 (Tri. - Mumbai)