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2017 (4) TMI 200 - CESTAT MUMBAIClassification of imported item - centrifugal pumps - benefit of N/N. 10/2003-C.E., dated 1-3-2003 - whether the respondent herein is eligible for the benefit of reduced rate of duty on the goods imported by them which they had classified under Chapter Heading No. 8413 91 90? - Held that: - the goods which were imported by the respondent i.e. centrifugal pumps, and the benefit of N/N. 10/2003-C.E., dated 1-3-2003 at serial No. 35, specifically states that reduced rate of CVD is applicable under the said notification for the goods falling under Chapter sub-heading 8413.11, 8413.12, 8413.13, 8413.14, 8413.20 or 8413.91. There is no dispute as to the fact that respondent had classified the said products which are imported, under sub-heading 8413.90 aligning the same with eight digits Central Excise Tariff - benefit of notification extended - appeal dismissed - decided against Revenue.
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