Home Case Index All Cases Customs Customs + HC Customs - 2010 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (11) TMI 103 - HC - CustomsWaiver or Pre-deposit - LCD TFT - classifiable under tariff head 9013 80 10 or under tariff head 8529 90 90 - By the impugned order dated 28.06.2010 the CESTAT decline to follow its earlier order dated 23.2.2009 in view of the changes in the Tariff Heading introduced by the Finance Act 2006 & directed the appellant to deposit Rs. 5 crores. Challenging the aforesaid order, the present appeal is filed - Apex court in the case of Navin Chemicals Mffg & Trading Co. Ltd. Vs. Collector of Customs reported in (1993 -TMI - 43621 - SUPREME COURT OF INDIA) considered similar expression namely determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment - The tribunal was not justified in directing predeposit when the classification of the goods in question stands concluded in favour of the assessee
|