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2023 (10) TMI 965 - MADRAS HIGH COURTClassification of export goods - Duty Drawback - Upgraded Beneficiated IImenite - to be classified under Customs Tariff Item No.28230090 under the Customs Tariff Act or under classification Customs Tariff Item No.28230090? The specific contention of the petitioner is that it is not Titanium Ores and Concentrates in its natural form, after manufacturing process it is a value added product as “Upgraded Beneficiated Ilmenite”. HELD THAT:- The respondents had issued periodical 16 show cause notices for the subsequent exports. After the Tribunal’s order the said 16 show cause notices were considered by the respondents in Order-in-Original No.38/2023, wherein it is held that the Tribunal had classified the product under 28230090, therefore on review, the same was accepted by the Commissioner of Customs followed by the Chief Commissioner of Customs, Trichy vide letter F.No.CCO/LGL/MISC/ 211/2023-LGL dated 02.09.2023. And based on the Principles of Judicial Discipline the respondents have dropped the proceedings initiated in the said 16 show cause notices. The product “Upgraded Beneficiated Ilmenite” will fall under 28230090 under the Customs of Tariff Act. Consequently the petitioner is entitled to drawback and the same shall be granted to the petitioner - Petition allowed.
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