KELHOME IMPEX VERSUS COMMISSIONER OF CUSTOMS, COCHIN, CESTAT BANGALORE C/Stay/20298/2021 in Customs Appeal No. 20388 of 2021 Order No. - Final Order No. 20671/2021 order dared 16 August 2021
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 they have 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 importer has given clear distinctions of tasks that can be performed by Hand blender and Hand Mixer and the said table has been reproduced above. In view of these facts, 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, 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.
The Customs authorities are directed to release the goods on payment of appropriate customs duty which the importer has already paid as per his submissions.
Refer enclosed pdf file for full style order with photos
