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2018 (3) TMI 31 - AT - CustomsClassification of imported goods - Rommelag Bottle Packing Machine - whether classified under CTH 8422 3000 or otherwise? - benefit of N/N. 21/2002 at serial no.237 - Held that: - the issue on classification has been settled by this Tribunal in appellant’s own case, Nirma Ltd. Versus Commissioner of Customs, Mumbai [2018 (2) TMI 1541 - CESTAT MUMBAI]., that for alteration of declared classification the pre-requisite of justification is absolutely necessary - the goods imported are identical to that effected on earlier occasion and that alteration in the classification on similar justification was disapproved by the Tribunal. Valuation - enhancement in value - inclusion of installation and commissioning charges - Held that: - the component has been shown separately in the purchase order. Neither is there anything on record to indicate that there was a condition implicit in sale to justify invoking of rule 10 of Customs Valuation (Determination of Price of Imported Goods) Rules, 2007. Appeal allowed - decided in favor of appellant.
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