Home Case Index All Cases Customs Customs + AT Customs - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 300 - AT - CustomsClassification of goods - the goods imported were ‘Video Door Phone’ and those were of Chinese origin - According to appellant, learned authority below mis-classified the goods although those were really ‘calling bell’ for which adjudication fails - Held that: - The goods that came to India were packed in container declaring to be ‘Video Door Phone’. Central Excise Notification No.14/2008 -CE(NT) dated 01.03.2008 grants abatement to the goods covered by CTH 8517. The goods covered by that entry should be “telephone sets, including telephones with cordless handsets, video phones”. But the goods of the appellant were ‘Video Door Phone’ which is excluded from the purview of benefit of the abatement - When the goods came in disassembled form did not lose the characteristic thereof as complete goods and assembly of 3 components, was to result in complete goods of a description appearing in Customs Tariff Act, 1975 which was subject to RSP valuation. Mis-declaration of description as well as value (RSP) was made. Learned authority rightly classified the goods under the CTH 8517 which is not challenged by the appellant. Redemption fine upheld - penalty also upheld - appeal allowed in part.
|