CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI REGIONAL BENCH - COURT NO. I Customs Appeal No. 86113 of 2014 (Arising out of Order-in-Appeal No. 311 (Gr.V)/2014(JNCH)/IMP-292 dated 06.02.2014 passed by the Commissioner of Customs (Appeals), Mumbai-II, JNCH, Nhava Sheva, Taluka-Uran, District-Raigad, Maharashtra.)

Classic Stripes Private Limited .… Appellants Survey No.192, H.No.1; Survey No.193, H.No.2;

Survey No.194, H.No.3, 210 H.No.1/2 Village Pelhar, Taluka-Vasai Thane – 401 202.

Versus Commissioner of Customs (Import) …. Respondent Jawaharlal Nehru Customs House (JNCH)

Nhava Sheva, Taluka-Uran, District-Raigad, Maharashtra – 400 707.

APPEARANCE:

Shri Neerav Mainkar, Advocate for the Appellants Shri Krishna Murari Azad, Authorized Representative for the Respondent CORAM:

HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)

HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

FINAL ORDER NO. A/85928/2025 Date of Hearing: 20.02.2025 Date of Decision: 19.06.2025 Per: M.M. PARTHIBAN This appeal has been filed by M/s Classic Stripes Private Limited, Thane (herein after, referred to as ‘the appellants’, for short), assailing Order-in- Appeal CAO No. 311 (Gr.V)/2014(JNCH)/IMP-292 dated 06.02.2014 (herein after, referred to as ‘the impugned order’) passed by the Commissioner of Customs (Appeals), Mumbai-II, JNCH, Nhava Sheva, Taluka-Uran, District-Raigad, Maharashtra.

2.1 Briefly stated, the facts of the case are that the appellants herein is a leading manufacturer and supplier of ‘Screen-Printed Self-Adhesive PVC Stickers; Screen Printed Dials’, who are having sophisticated screen- printing machines in their factory and the final products produced from such machines i.e., stickers are mainly supplied to leading two-wheeler manufacturers viz., Hero Motors and Bajaj Auto. For the purpose of aforesaid machines, the appellants had imported ‘printing frames profile SLOP’ having dimension 135/125 or 105/95 X 50 X 5.0/2.5 mm from the supplier M/s Anton Hurtz GMBH & Company, Germany. In this regard, the appellants have filed Bill of Entry (B/E) No. 8748989 dated 13.12.2012 by classifying the said product under Customs Tariff Item (CTI) 8443 9990 of the First Schedule to the Customs Tariff Act, 1975. The imported goods were subjected to examination on second check basis by the jurisdictional customs authorities.

2.2 Upon such examination, the Department had interpreted that the impugned goods are liable to be classified under CTI 7610 9090. Accordingly, proceedings were initiated for confiscation of imported goods under Section 111(m) and consequential penalty under Section 114A/ 112(a) of the Customs Act, 1962. On the basis of the request letter dated 26.12.2012 of the appellants for waiver of issue of Show Cause Notice, the case was adjudicated by the original authority by issue of Order-in-Original dated 27.12.2013, wherein the impugned goods were confiscated under Section 111(m) ibid with an option to redeem the goods upon payment of redemption fine of Rs. 2,50,000/- under Section 125 ibid; confirmed the differential duty of Rs.78,175/- and imposed penalty of Rs.50,000/- under Section 112(a) ibid.

2.3 Being aggrieved with the order of the original authority, appellants have filed an appeal before the Commissioner of Customs (Appeals), who had issued the impugned order wherein he has upheld the order passed by the original authority and dismissed the appeal filed by the appellants. Feeling aggrieved with the said impugned order, the appellants has preferred this appeal before the Tribunal.

3.1 The Learned Advocate appearing for the appellants submitted that the disputed goods i.e., printing frames profiles have been imported without screen mesh, since the same was required to be mounted on the printing machines already installed in the appellant’s factory premises. He further stated that the imported printing frames profile, without the screen / mesh has the essential character of complete screen-printing frame and hence it is rightly classifiable as pa