Home Case Index All Cases Customs Customs + AT Customs - 2022 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 618 - AT - CustomsClassification of imported goods - gold which are round in shape and have images of gods, saints, temples or historical sites - to be classified under Customs Tariff Item, CTI 7114 19 10 and classifying them under CTI 7118 90 00 of the Customs Tariff Act, 1975? - HELD THAT:- Reliance placed in the case of M/S ABANS JEWELS PVT. LTD., M/S. ROOTS NETWORK LLP, M/S. INSAT EXPORT PVT. LTD. AND M/S. KESARI JEWELLERY MARKETING VERSUS PRINCIPAL COMMISSIONER OF CUSTOMS, ACC (IMPORTS) NEW CUSTOMS HOUSE, IGI AIRPORT, NEW DELHI [2022 (4) TMI 1370 - CESTAT NEW DELHI] the Tribunal held that the classification of imported articles of gold which are round in shape and have images of gods, saints, temples or historical sites which are struck in the form of a coin would be under CTI 7114 19 10 - A perusal of the decision passed by the Tribunal in Abhans Jewels does indicate that the factual dispute is similar. The stand of Adjudicating Authority that as the subject goods are classifiable under CTI 7118 90 00, it is clear that the import of gold coins are subject to RBI Guidelines, cannot be sustained - Appeal allowed.
|