The Customs, Excise And Service Tax Appellate Tribunal, Chennai upheld the Appellant’s Classification of Lawn Mowers under CTH 8433.
Facts
The appellants appear to have filed a Bill-of-Entry No. 6058653 dated 21.02.2012 for the clearance of “lawn mowers”. The said item was declared under CTH 8433 1110. The adjudicating authority entertained a doubt that the impugned goods under challenge were required to be re-classified under different heading namely, CTH 8467 9900.
Submissions
Advocate S. Murugappan, appearing for the appellant, submitted that Lawn mowers are specifically covered under heading 8433. They weigh more than 40 kg., and cannot be held in hand while working. They will not fall under the excluded category mentioned under heading 8433. The portable machines for trimming lawns mentioned under heading 8467 are of a different type altogether, which may get covered under the exclusion category.
He argued that the classification adopted by the appellant under CTH 8433 was correct and in order and hence, the classification adopted by the Revenue under CTH 8467 does not stand.
Assistant Commissioner contended that the importer did not supply the technical specifications of the imported goods and therefore, requested for upholding of the impugned order.
Decision
The two member bench of P. Dinesha, Member (Judicial) and Vasa Seshagiri Rao, Member (Technical) said that the maxim Expressio Unius Est Exclusio Alterius – the special mention of one thing operates as the exclusion of things differing from it, is squarely applicable.
It was held that when the lawn mower in question is specifically included under heading 8433.11, it did not have to consider the applicability or otherwise of other HSN.
The bench held that the product under consideration is classifiable under CTH 8433 1110 as declared by the appellant and hence, the impugned order deserves to be set aside.
Case title: M/s. Honda Siel Power Products Limited v/s Commissioner of Customs (Imports)
Citation: Customs Appeal No. 40738 of 2014
