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2017 (1) TMI 1119 - HC - CustomsClassification of two products - Selective Catalytic Reduction Honeycomb (SCR) - SCR with Ammonia Slip Catalyst Honeycomb (SCR with ASC) - whether SCR classifiable under CTH 38151900 or under CTH 84213990? - The Authorities issued notice and received responses from three Commissionerates of Customs. According to the opinion of Principal Commissioner of Customs, Air Cargo, Chennai, the SCR was classified under CTH 38151900. Another Commissioner of Customs i.e. Patparganj, Delhi, opined that SCR was classifiable under CTH 84213990 - The Ruling Authority was of the opinion that SCR was classifiable as CTH 38151900 and SCR with ASC was classifiable under CTH 38151210. Held that: - there is difference of opinion amongst the various Commissionerates. Apparently, two Commissionerates have expressed opinions, particularly, favouring the applicant’s view, whereas the third Commissionerate i.e. Patparganj Commissionerate, has taken a contrary view - In the light of the opinion, the Authorities appear to have resolved that controversy. By itself, this resolution of the controversy, in our opinion, is not premised upon a grave or erroneous understanding of the law. Moreover, at the time of the import, the likely effect of the classification is the same. In other words, where the products are classifiable under one sub head of Chapter 3815 or the other, the duty impact is the same. The question, therefore, as of now is really academic. Petition dismissed - decided against petitioner.
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