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2010 (4) TMI 518 - AT - CustomsPerfumes - Classification - Valuation - the appellant has disputed both the classification and valuation. According to them, the goods are classifiable under CTH 3303.00 and not under CTH 9616.10. Held that - perfumes and scents imported without spray mechanism cover under heading 33.03 of Custom Tariff Act, 1975. scents, spray with mounts under head for spray covered under heading 96.16.10. Factual position admitted by appellant under section 108 of Act. View taken by authorities below on classification issue is sustainable. On the issue of valuation the matter is remand back.
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