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2013 (12) TMI 939 - AT - CustomsDenial of benefit of exemption Notification No. 103/2009 - Demand of duty along with redemption fine and penalty - Clearance under EPCG scheme - Classification under Customs Tariff Heading 6802 92 00 or Customs Tariff Heading 6802 22 00 - Held that:- adjudicating authority has classified the impugned goods under Customs Tariff Heading 6802 29 00, which is not in dispute. Therefore, the appellants are entitled for classifying the same under Customs Tariff Heading 6802 29 00 as per ITC (HS) Policy and entitled for benefit of Notification No. 103/2009 under EPCG scheme - Decide in favour of assessee.
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