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2024 (2) TMI 1268 - AT - CustomsImported remelted zinc from Australia - classification of “remelted zinc” that whether it will be covered under CTH 7901 20 90 as claimed by the Department or under CTH 7901 12 00 as claimed by the Appellant - HELD THAT:- We note that the Appellant vide Bill of Entry 3940705 dated 09.11.2017 and 4542175 dated 25.12.2017 have admittedly declared zinc at 95.85 % and 95.75% respectively which clearly does not correspond to the requirement as envisaged under note (b) of Chapter 79. The classification of the goods by the Department is proper and needs no interference. Either way the claims of Appellant find no merit. We observe that there was no foul in the department’s reliance on the test reports in furtherance of ascertaining the classification of the goods in dispute. Thus, we are of the view that the impugned orders are just and legal which does not require any interference. Accordingly, the impugned orders are upheld. The appeals are dismissed.
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