Home Case Index All Cases Customs Customs + AT Customs - 2024 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (1) TMI 736 - AT - CustomsClassification of imported goods - flanges - classifiable under 73072100 as contended by the department or under 8503 as confirmed by the Commissioner (Appeals)? - benefit of N/N. 12/2012 dated 17.3.2012 - HELD THAT:- The very same issue was decided by the Tribunal in the case of M/S. SEW EURODRIVE INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS CHENNAI-II COMMISSIONERATE [2024 (1) TMI 465 - CESTAT CHENNAI] and after considering the facts the Tribunal has held that the flanges are parts of WOEG and are classifiable under 8503 and not CTH 7307 as claimed by the department. It was also held that the flanges are eligible for the exemption as per notification no. 12/2012. Thus, the appeals filed by the department is without merits - appeal dismissed.
|