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2013 (9) TMI 702 - CESTAT CHENNAIClassification of Goods – recovery of short paid duty - assessee classified the goods under Heading 7228 70 11 and the goods were cleared under risk-management system - Revenue was of the view that the goods cleared were in fact parts of bulldozers and should have been classified under Customs Tariff Item 8431 49 90 - Held that:- The classification originally adopted for clearing the goods appears to be correct – revenue had not been able to show that the goods imported were goods other than hot rolled sections - There was nothing to suggest that the goods when imported had a nature of parts of tractors - he had been importing this product prior to this consignment and in all cases the goods were classified under CTI 7228 70 11 and there was no reason to change the classification. Stay application – waiver of pre deposit – court granted waiver of pre deposit – stay application allowed – stay granted.
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