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2013 (12) TMI 707 - AT - CustomsClassification of goods – Benefit of Notification No. 141/2005 – Held that:-The CRCL report answers to the description of the goods as per heading 5407 6190 - Therefore the goods are rightly classifiable under 5407 61 90 - assessee have also claimed benefit of Notification No. 14/2005 which provides effective rate of duty as 15% subject to condition that ‘they are’ other than upholstary’ – The Commissioner has granted the benefit of Notification No. 141/2005 at Sl. No. 53 carrying the similar condition i.e. other than upholstery - Thus the appellant are eligible for the benefit of the notification – Commissioner is directed to re-quantify the duty liability - neither side has challenged the enhancement of value – Therefore the Commissioner is also directed to re-determine the penalty – Decided in favour of Assessee.
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