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2013 (12) TMI 765 - AT - CustomsDemand of differential duty - Import of Meril Beauty Soap - Classification under 3401.19 or 3401.11 - Held that:- CVD is leviable on goods falling under sub-heading 3401.19 - Heading 3401.11 covers soaps other than toilets - lower authority has clearly distinguished the fact that the item is properly classifiable under heading 3401.19 and for the purpose of calculating additional duty of customs on the imported goods, the assessment is required to be done on the basis of maximum retail price after granting abatement of 35% on the MRP. Section 3(1) of the CTA’ 75 is very clear and support obtained from this section in the said assessment is correct - appellant could not produce anything contrary - Decided against assessee.
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