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2015 (8) TMI 383 - AAR - CustomsClassification of Product – Eligibility for exemption – Whether applicant was eligible for benefit of exemption under Notification No. 72/2005-Customs – Held that:- when it comes to classification and distinction, classification of product was different and distinct classification was included in Notification No. 72/2005-Customs – Department agreed that benefit of Notification can be extended, if Tariff Classification of import product applicable in India was accepted – Thus, applicant was eligible for benefits of said Notification on insecticides which were classifiable under CTH 3808 – Decided in favour of Applicant.
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