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2023 (5) TMI 938 - AT - CustomsClassification of imported goods - aluminous cement - to be classified under CTH 25233000 or under CTH 25239020? - benefit of N/N. 21/2002-Cus dated 01.03.2002 Sl. No. 448A and N/N. 12/2012-Cus dated 17.03.2012 Sl. No. 115A denied - HELD THAT:- The said issue has come up before this Tribunal in the case of M/S VESUVIUS INDIA LTD, ARUN KUMAR GIRI, SHRI THUMMA ANTONY, PLANT MANAGER, M/S VESUVIUS INDIA LTD VERSUS COMMISSIONER OF CUSTOMS [2019 (11) TMI 499 - CESTAT HYDERABAD] where the Tribunal has examined the issue and held that A plain reading of the notifications shows that the exemption is available for any high alumina cement falling under chapter 25. It does not distinguish between high alumina cement and low alumina cement. If the intention of the notification was to confine it to aluminous cement falling under a specific heading of the Customs Tariff, it would have said so. In this case also, the respondent has imported Alumina Cement and filed Bills of Entry for their clearance claiming the classification under CTH 25233000 - Further the respondent has manufactured refractory bricks and for that, they have imported the impugned goods and this issue has been examined by this Tribunal in the case of Vesuvius India Ltd. and it was held that the correct classification of the impugned goods is under CTH-25233000 and the respondent is entitled the benefit of exemption Notification No.21/2002-Cus dated 01.03.2002 Sl.No.448A and subsequent Notification. The issue is no more res integra and the correct classification is under CTH-25233000 and the respondent is entitled to the benefit of exemption Notification No.21/2002-Cus dated 01.03.2002 Sl.No.448A and subsequent Notification - Appeal of Revenue dismissed.
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