Home Case Index All Cases Customs Customs + AT Customs - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 1045 - CESTAT MUMBAIWhether prior to amendment on 4.12.2014 of steel and steel products (Quality Control Order) and CBEC Circular dtd.7.11.2014, when sales contract, invoices and B/L dates are prior to such amendment the provisions of steel and steel quality control order dated 4.12.2014 would apply? Held that: - The Ministry of Steel vide its order No. SO 3065(E) dtd.4th December 2014 made applicable BIS registration to all the products described in relevant IS Standard numbers. Thus, it is only with effect from 4th December 2014, the product imported by the appellants came under restriction requiring BIS certification. It is not in dispute that the goods namely Prime Newly Produced Steel Deformed Bar covered under Customs Tariff Heading 72283019 covered under the subject two Bills of Entry both dtd. 12.12.2014 were supplied under commercial invoice dtd.18th September 2014 and the goods were shipped under Bill of Lading dtd. 12th September 2014 from Port in China. It is also not in dispute that the subject goods were shipped in terms of Contract No. GM2-LW 1407066-X dtd.7.7.2014 and in terms of Letter of Credit No.139514 FLCS0009 dtd.11.7.2014. Thus, it is also not in dispute that the goods were shipped prior to issuance of amendment order dtd.4.12.2014 by the Ministry of Steel inter alia requiring BIS registration the goods covered by ITC (HS) codes 72283029. In view of this, the goods imported by the appellants vide the subject two Bills of Entry did not require certification by BIS. The goods covered under Bills of Entry No 7681532 and 7681537 do not require certification of Bureau Indian Standards as CBEC Circular and Steel Quality Control Order dated 4.12.2014 cannot have retrospective effect. Appeal allowed - decided in favor of appellant.
|