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2019 (10) TMI 426 - AT - CustomsClassification of imported goods - CAXESTER MCT 8040 (Medium Chain Triglyceride 60/40) - IMEX 3/9280 (Caprylic Capriate Triglyceride) - whether classified under CTH 29159090 or under heading No 15162091? - exemption under N/N. 12/2012-Cus at Sl No 165 - HELD THAT:- All the published literature support the findings recorded by the Commissioner in the impugned order to the effect that the goods imported are nothing but re-esetrified fat/ oil. On going through the published literature, and also the fact that as per the rulings relied from U S Customs and Kenya Customs, there are no error in the classification of the goods determined under Chapter 15162091. It is true that the Rulings of the U S Customs and Kenya Customs may not be binding but definitely have great persuasive value as the Classification Code followed by all these Countries, are based on HSN Explanatory Notes at least upto the six digit level, with which the classification system adopted by Indian Customs is also aligned. It is only beyond six digit level that local jurisdictions have their own expansions. Chapter 28 and 29 of the Customs Tariff refer to inorganic and organic chemicals. Every material in this universe will have chemical constituents - organic/ inorganic. Then can by referring to Chemical Structure, every product gets classified in these chapters. Such an argument is nothing but making the entire scheme of tariff redundant and hence the arguments advanced by the appellants need to be rejected on this ground itself. Appeal dismissed - decided against appellant.
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