2005(08)LCX0413

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

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

Roofil Industries

Versus

Commissioner of Customs, Kandla

Final Order No. A/171/2005-WZB/C-I/(C.S.T.B.), dated 18-8-2005 in Appeal No. C/1100/01

Advocated By -

Shri Naresh Thacker, Advocate, for the Appellant.
Shri Manoj Krishna, SDR, for the Respondent.

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

The appellant had imported several consignments declaring the same as- (i) plaster grey (ii) plaster white (iii) Easy Render (iv) thick Render (v) Silk Finish Grey (vi) Silk finish white. The goods were claimed to be assessable under CTH 252020 after considering the test report and finding that the imported goods are a mixture of Sand, Cement with small amount of additives ordered the classification of the goods under heading 3214.90 was ordered and the duties as leviable under heading 3214.90 determined. Hence this appeal.

2.(a) The ld Advocate took us through the provisions of chapter notes of Chapter 25 and also insisted that the goods were not to be classified under heading 3214.90 since they were appropriately classifiable under heading of Chapter 25 as claimed by the importer.

(b) The Ld DR on the other hand, read out the contents of chapter note 1 to Chapter 25, which stipulate that products of Chapter 25 in the form of mixture to be excluded from that chapter. He also took us through the notes which stipulate & provide under Heading 3290 that the goods under import could be classified under Chapter 32.

3. On reading of the HSN & Chapter notes and the imported goods admittedly being a mixture, we find no case for holding the classification to be not excluded from the Chapter 25, as claimed by the importer. The reading the same notes, would uphold the classification as arrived at, under heading 32. 1490 of the goods under import which are admittedly used as & in plaster etc.

4. Finding no infirmity in the order of the lower authorities we uphold the same and dismiss this appeal.

5. Ordered accordingly.

(Pronounced in Court.)

Equivalent 2007 (219) ELT 0422 (Tri. - Mumbai)