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2013 (12) TMI 1403 - MADRAS HIGH COURTDuty demand - Exemption from duty - Whether the goods in question, imported by the petitioner, under the Bill of Entry No. 7048716, dated 8-6-2012, would fall under the category of Secondary and Defective Galvanized Coils, requiring the certification from the Bureau of Indian Standards, New Delhi, for the levying of Customs duty - Held that:- issue could be resolved, only after the samples of the goods imported by the petitioner are tested by the Bureau of Indian Standards, New Delhi. The samples of the goods, after being tested, may be certified, as to their classification, based on which customs duty would be levied by the authorities concerned. The claim of the petitioner that the goods in question would fall under the category of ‘Scrap’ may also be considered, after the samples of the goods in question are tested by the Bureau of Indian Standards, New Delhi - respondents are directed to send samples of the goods imported by the petitioner, for testing and certification by the Bureau of Indian Standards, New Delhi, to enable the respondents to classify the goods, for the levying of customs duty and for their release. Such process shall be completed by the respondents, within a period of four weeks from the date of receipt of a copy of this order. Thereafter, the goods in question shall be assessed and released - Decided in favour of assessee.
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