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2019 (6) TMI 1078 - AT - CustomsClassification of imported goods - "MIT-50% and CIT/MIT-14%" i.e. "5-chloro-2-methyl-4-isithiazolin-3-one - 2-methyl-4-isothiazolin-3-one" - whether classified under Customs Tariff Heading 2934 99 00 of Customs [Tariff] Act, 1975 or under CTH 3808 94 00 as ‘disinfectants’? - HELD THAT:- The Learned Commissioner (Appeals) in deciding the classification of the imported goods under CTH 3808 94 00 of Customs Tariff Act, 1975, ignored the information obtained by the appellant from the Ministry of Agriculture certifying that the goods in question do not fall under the Schedule to the Insecticides Act, being not used as an insecticide but as preservatives. Without any basis, the Learned Commissioner (Appeals) has unilaterally come to the conclusion that these products are liable to be registered under Insecticides Act since classifiable under CTH 3808 94 00. No evidence has been adduced by the Revenue to establish that these products were used other than preservatives by the appellant. Appeal allowed - decided in favor of appellant.
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