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2013 (12) TMI 34 - CESTAT BANGALOREBenefit of exemption under Notification No.21/2002-Cus. dated 1.3.2002 (Sl. No.503) - Classification of goods - Whether the goods imported by them and declared as battery separator in the relevant Bills of Entry (filed in March - April, 2006) should be classified under Heading 8507 90 90 as claimed by the importer or under Heading 7019 32 00 as determined by the Commissioner (Appeals) - Held that:- basis of the demand was that the imported material was not as such useable as battery separator and hence not classifiable under SH 8507.90. The whole controversy was revolving around the form in which the material was imported. The intended purpose of import (battery separator) was not in dispute - material imported by the appellant in March-April 2006 was classifiable under Heading 8507 90 90 and hence eligible for the benefit of the relevant Notification and further that this benefit cannot be denied on the ground that the material was imported in roll form - Decided in favour of assessee.
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