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2023 (12) TMI 615 - AT - CustomsClassification of imported goods purchased on High Seas Sale - waste paper – printed waste books - classifiable under RITC 49011010 or under RITC 47079000? - HELD THAT:- The condition of the goods at the time of import, which is the taxable event, is the material factor for the purpose of classification and that end use to which the goods are put to by itself cannot be determinative of the classification of the product. However, it is noticed that at times post import procedures of goods to suit policy guidelines have been permitted by the department. CBEC vide Circular No. 33/2016-Customs dated 22/07/2016 at Para 1.5.2 of Section 1 prescribes certain relaxations for importers of AEO-T2 including affixation of MRP label at their premises. The appeal is disposed off by way of remand for a decision afresh, within 90 days of receipt of this order.
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