SYNDICATE EXPORTS LTD. Vs. COMMISSIONER OF CUSTOMS, CALCUTTA

JUDGEMENT

(1.) THE appellants are traders in imported goods.

(2.) They filed Bill of Entry No.1910 dated 25.3.98 in Calcutta Customs for the clearance of a consignment declared as 300 sets of "Industrial Steam Iron" Model No. GY1 -120D2 alongwith their accessories. The Bill of Entry claimed classification of the imported goods for customs duty under Tariff Chapter Heading 8451.30 read with exemption Notification No. dated 1.3.97. For the purposes of import control it was claimed that goods were permitted for import under OGL under Import Policy for 1997 -2002. The Customs authorities rejected these claims of the appellant, both in regard to classification and clearance under OGL. Order in original dated 10.6.98 passed by the Assistant Collector of Customs assessed the goods to duty under chapter heading 8516.40 without the benefit of Notification No. 11/97 and the goods being consumer goods, were held to be not covered under OGL. The consignment was, therefore confiscated with an option to redeem the same on payment of a fine of Rs. 1 lakh. A penalty of Rs. 24,000/ - was also imposed on the appellant under Section 112 of the Customs Act 1962. The appellant took up the matter in appeal before the Commissioner (Appeals); but did not succeed. Therefore, they filed the present appeal before the Eastern Regional Bench of this Tribunal at Calcutta.

(3.) THE substance of the dispute on customs classification is whether the steam iron in question would be ironing machines and presses (including, fusing presses)" mentioned under chapter sub -heading 8451.30 or whether they would be "Electric smoothing irons" falling under chapter Sub -heading 8516.40. Exemption Notification No. dated 1.3.97 mentions "Steam Press" at No. 95 under list 10 of this notification.