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2011 (2) TMI 549 - AT - CustomsClassification - assessing authority allowed provisional clearance of the goods against a bank guarantee - composition of the sample was reported as ‘aluminium sheet 47.2%, pigmented polyethylene sheet 51.4% and pigmented polyethylene film 1.4%’ - properties like bonding strength, thermal resistance, water absorption, thermal conductivity, fire resistance, sound transmission etc. should be understood with reference to the aluminium sheets - Supreme Court’s judgment in CCE, Hyderabad v. Bakelite Hylam Ltd., (1997 -TMI - 44705 - SUPREME COURT OF INDIA) in support of his argument that the classification of any composite material has to be determined on the basis of its essential character rather than the percentage of components thereof - Rule 3(b) of the General Rules for the interpretation of the said Schedule is to the effect that composite goods consisting of different materials or made of different components, which cannot be classified by the reference to Rule 3(a), shall be classified as if they consisted of the material/component which gives them their essential character - Appeal is disposed of
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