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2017 (4) TMI 16 - CESTAT BANGALOREClassification of imported goods - description of the goods declared by the importer appellant as “defective rejects non-alloy steel sheets with tin coating” was changed to “tin plate waste/waste/tin plate misprints” falling under Chapter Heading 72.10 of ITC (HS) - Held that: - The test result clearly states that these are not pure tin or tin plates but they are tin coated sheets with few visible imperfections. Tin sheets/tin plates (waste) have to be distinctly different from tin coated sheets. The importer appellant has already declared that these are ‘defective and rejects non-alloy steel sheets with tin coating’. When the test report i.e. test result dated 7-11-2003 given by the Chemical Examiner of Cochin Customs supports what has been declared by the appellant, the impugned order on enhancement of value cannot be sustained. Further correct description of the goods is ‘non-alloy steel sheets with tin coating (defective and rejects)’, the Department’s premise that the subject goods require import licence and that the import of the said goods could be allowed only through Customs Sea Ports of Mumbai, Chennai and Kolkata is not sustainable - the Revenue prima faciely erred in describing the goods wrongly; consequently the impugned order is set aside - appeal allowed - decided in favor of appellant.
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