Home Case Index All Cases Customs Customs + AT Customs - 2022 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (11) TMI 109 - AT - CustomsLevy of ADD - Classification of imported goods - FRP rods - to be classified under CTH 70199090 and consequently the same is liable for payment of Anti Dumping Duty under Notification No 30/2011- CUS (ADD) dated 04.03.2011 or to be classified under 70022090? - HELD THAT:- The goods imported by the appellant is FRP rods which is not under dispute even by the department. The department sought to classify the said product under CTH 70199090. The CTH 70199090 is in respect of the Glass Fibre - CTH 7002 is meant for the product manufactured out of glass fibre. The glass fibre is raw material and product in question is final product. Hence, undoubtedly both items are entirely different and clearly classifiable under CTH 70022090. Since the FRP rods clearly specified against the Tariff entry of 7002 by any stretch of imagination the same cannot be classified under CTH 70199090 as held by the lower authority. Moreover, the Hon’ble Supreme Court judgment in KEMROCK INDUSTRIES & EXPORTS LTD. VERSUS COMMR. OF C. EX., VADODARA [2007 (3) TMI 260 - SUPREME COURT] held that the FRP rods are classifiable under chapter 39 since, it is nobody case in the present case that the product is classifiable under chapter 39 however, in view of the Hon’ble Supreme court judgment it is clear that under any situation the FRP rods cannot be classified under 70199090. If this so then the Anti dumping duty which is levied on goods falling under 70190900 is not applicable in the present case. Appeal allowed.
|