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2013 (11) TMI 753 - CESTAT MUMBAIClassification of goods - Classifiable under CTH 8753 or CTH 8477 - Injection Moulding Machine for moulding articles of thermoplastic materials such as TPR and not machines for making articles of Hides, Skins or Leather - Anti dumping duty - Notification No. 39/2010 dated 23-3-2010 - Held that:- It is a known fact that hides, skins and other cannot be subjected to injection moulding and, therefore, the claim of the appellant that the machinery is classifiable under CTH 8453 is not sustainable and the same is dismissed. CTH 8477 deals with machinery for working rubber or plastics or for the manufacture of products from these materials and CTH 8477.10 specifically covers Injection Moulding Machines and, therefore, Injection Moulding Machines for working of plastics would come under Heading 8477.10. Therefore, the classification proposed in the impugned order by the customs authorities is correct in law - Following decision of Jama Corporation Pvt. Ltd. v. Commissioner of Customs (Import), Nhava Sheva [2012 (8) TMI 630 - CESTAT, MUMBAI] - Decided against assessee.
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