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2004 (11) TMI 499 - AT - Customs

Issues: Classification of goods, Valuation of imported goods

Classification of Goods:
The appellant appealed against the Order-in-Appeal regarding the classification of Hook and Loop Fasten Tape under Heading 5806.32, seeking the benefit of Notification No. 3/01-C.E. The Revenue contended that the goods should be classified under Heading 5806.10 of the Customs Tariff and disputed the declared value, enhancing it based on imports by another entity. The adjudicating authority upheld the classification under Heading 5806.10 and increased the value. The appellant accepted the classification but challenged the value enhancement before the Commissioner (Appeals). The Tribunal agreed with the Revenue that since the appellant had conceded on the classification before the Commissioner, they could not contest it further. Therefore, the appeal was rejected concerning the classification of the goods.

Valuation of Imported Goods:
Regarding the valuation issue, the appellant argued that the value was increased based on imports by a different company from Taiwan, while their imports were from China, asserting that the values could not be equated. They also highlighted the timing differences in imports. The Revenue justified the value enhancement based on the other company's imports, but the Tribunal disagreed. The Tribunal found that since the imports were from different countries and at different times, the value declared by the other company could not be used to enhance the value for goods imported from China. Consequently, the Tribunal set aside the order enhancing the value of the imported goods and allowed the appeal on this specific issue.

This judgment from the Appellate Tribunal CESTAT, New Delhi involved a dispute over the classification and valuation of Hook and Loop Fasten Tape imported by the appellant. While the appeal was rejected concerning the classification of the goods, the Tribunal allowed the appeal on the issue of valuation, setting aside the order that enhanced the value based on imports by another company.

 

 

 

 

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