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2013 (12) TMI 1195 - AT - CustomsClassification of goods - Classification under CTH 8517 12 10 or CTH 8517 70 90 - benefit of Central Excise Notification 6/2006 Sr. No. 28 and Cess Notification No. 69/2004 (Sr.No. 1) - Held that:- What should be the correct classification, is the duty of the assessing officer while assessing the goods - The assessee has tried to classify the goods under 8517 12 10/8525 20 17 and 8525 20 19, it is the duty of the assessing officer to examine the goods and classify it correctly. On examination of the description of the goods given by the assessee, we find that they have clearly declared the goods as FWT LST-280-R in complete set (cellular phone). Therefore, we do not find from the records that the act of the assessee is a deliberate act to avoid payment of CVD. As the act of the assessee is not deliberate and they have paid duty along with interest, therefore we do not find any reasons to impose penalty on them - Following decision of Northern Plastic [1998 (7) TMI 91 - SUPREME COURT OF INDIA] - Decided in favour of assessee.
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