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2020 (8) TMI 743 - AT - CustomsChange in classification of imported goods - Quick Lime - purity is less than 98% - Adjudicating Authority has held that product imported by them is classifiable under heading 28 25 of customs Tariff Act as against heading 25 22 claimed by the appellant - HELD THAT:- The ratio of decisions of Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE, HYDERABAD-III VERSUS M/S BHADRADRI MINERALS PVT. LTD. [2015 (10) TMI 1836 - CESTAT BANGALORE] is applicable to the facts of the instant case where it was held that the purity of the burnt lime is 70 to 75% only. Therefore, in view of the Board s Circular as well as HSN Explanatory Note, the product manufactured by the respondent has to be classified under CTH 25 only. The product is rightly classified under chapter 2 - Appeal allowed.
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