Hand Mixers are not liable to have a BIS Compliance: CESTAT quashes Penalty and Confiscation Orders of Customs Dept [Read Order]

Hand Mixers- BIS compliance- CESTAT- Penalty and Confiscation Orders of Customs Department - Taxscan

While granting relief to the appellant, M/s Kelhome Impex, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore bench has held that Hand Mixers are not liable to have a BIS compliance. Accordingly, the Tribunal quashed the orders imposing penalty and confiscation against the Company.

Earlier, the Customs department held that the subject goods i.e. Hand Mixers are subjected to mandatory Bureau of India Standards (BIS) compliance and since the goods covered by the relevant Bill of Entry were not certified by BIS authorities, the same cannot be cleared for home consumption and also is liable for confiscation. A further request for clearance of the imported goods and the re-export made by the Company was also rejected by the department. Aggrieved by the order, the Company approached the Tribunal.

After perusing the various standards as mentioned in the BIS Kitchen Appliances (Quality Control) Order,Judicial Member Mr. S S Garg found that Handheld Mixer and the Handheld Blender are entirely different products having different specifications, mechanisms, performance, speed, power and even meant for performing different tasks.

“The differences between the two products have been cited above and perusal of those differences clearly shows that the language of the said standard itself would draw a clear distinction between Handheld Blender and Handheld Mixer. Further the contention of the Department that the said product was examined by the authorised officer of the BIS posted at Cochin and he has confirmed that the imported apparatus is liable for mandatory BIS compliance as Handheld Blender is without any basis and has been raised only for the first time at the time of argument. No such reference to the authorised officer of BIS or his opinion has neither been provided to the appellant nor made part of the impugned Order-in-Original and not even produced before this Tribunal. Therefore, this stand of the Department has no basis and is liable to be rejected,” the Tribunal said.

Concluding the appeal in favour of the Company, the Tribunal held that“the Handheld Blenders and Handheld Mixers are two different products and having different specifications, mechanisms, performance, speed, power and even built for performing different tasks. Further, I am of the opinion that the impugned goods are not liable to have a BIS compliance as mentioned in BIS Kitchen Appliances (Quality Control) Order, 2018 as the same is not applicable in the impugned goods and therefore I set aside the impugned order and allow the appeal of the appellant and direct the Customs authorities to release the goods on payment of appropriate customs duty which the appellant has already paid as per his submissions.”

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