Home Case Index All Cases Customs Customs + AT Customs - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 507 - AT - CustomsClassification of Imported Goods – Import of Cotton seed oil - Exemption under Notification No.21/2002 - Revenue was of the view that the classification of the imported goods as claimed by the appellant is not eligible for exemption under Sr. No. 33 A of notification No. 21/2002 – Held that:- The issue of proper classification of the product and all the penalties imposed which are placed on record need deeper consideration - As to the what classification, prima facie, we find that test report of CFL Mysore has tested the samples after refining and has opined that the said goods/product is fit for human consumption. The test report also confirms that the goods which were imported in the form, they would not have been fit for human consumption unless refining takes place would also mean that the serial No. 33 A of notification No. 2212002 would apply as notification does not specify last four digit - Even Central Board of Excise and Customs has held that once goods which were imported are edible after the refining, they have to be held as edible grade when imported - Relying upon Cargill India Pvt. Ltd Vs. Union of India [2013 (6) TMI 40 - GUJARAT HIGH COURT] - the appellants have made out a prima facie case for the waiver of pre-deposit of the amounts involved - the appellant was directed not to apply for refund deposited by them during the investigation, during the pendency of appeal - Applications for waiver of pre-deposit of the amounts involved are allowed and recovery stayed till the disposal of appeals – Stay granted.
|