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2017 (1) TMI 1307 - AT - CustomsExemption under N/N. 21/2002-Cus dated 1st February 2002 - classification of imported item - Beef leather cut pieces set TFC 235-seat - classified under heading 41152090 or under heading 42050090 of the First Schedule to the Customs Tariff Act, 1975? - Held that: - The specific description in the notification that enables importers to avail the exemption is ‘blue chrome tanned leather, crust leather, finished leather of all kinds, including splits and sides of the aforesaid.’ Second column of the said Table restricts the eligibility for exemption only to such goods of that description as are classifiable under chapter 41 - the goods are finished leather suitable for manufacture of car seat covers which may be classifiable in a chapter other than 41, the goods would not be eligible for the benefit of the notification - appeal disposed off - decided against assessee.
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