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2020 (2) TMI 919 - AT - CustomsClassification of imported goods - Educational Charts - whether classified under Custom Tariff Heading 49059990 or under Customs Tariff Heading 49119990? - maps or depicting the terrestrial features or not - HELD THAT:- It is very clear from the examination report and the sample charts produced before us that these charts are not in nature of maps or depicting the terrestrial features. Even appellant on the Bill of Entry have not claimed that these goods are maps of any kind. When it is not even the case of the importers that the imported goods are maps, then they are definitely not justified in claiming the classification under heading 4905. Hence their claim for classification under heading 4905 99 90 has been rightly rejected by the lower authorities. There are no infirmity in the impugned order determining the classification of the impugned goods under Heading 4911 99 90, which is based on the terms of headings in Customs Tariff and HSN Explanatory Notes for the said heading. However to determine the practice of assessment elsewhere a bit of research undertaken by us made us lay hand on the import data available in respect of the same goods at “zuaba. com” which were cleared from the ICD Tughlakabad and Nhava Sheva Port classifying the said goods in same manner. Appeal dismissed - decided against appellant.
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