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2017 (5) TMI 737 - CESTAT MUMBAIClassification of imported “copper sulphate technical grade” - Appellant filed bill of entry dated 10.1.2006 claiming classification under CTH 28332500 - Revenue claims classification under CTH 3808 on the ground that the said goods find mention in the Schedule to the Insecticides Act and there being a requirement of an import permit to be procured from Central Insecticides Board - whether goods are liable to be classified under CTH 2833 or CTH 3808? - Held that: - the adjudicating authority has not given any reason whatsoever for reclassification of the goods imported by the appellant. Section 38 states that exemption is granted from application of Insecticides Act for the sub-clauses mentioned therein. It can be noticed that sub-clause (1)(b) specifically talks about if the substance, even if it is mentioned in the Schedule to the Insecticides Act - the adjudicating authority has himself held that copper sulphate technical grade is used by the appellant for manufacturing of zinc concentrate. In our considered view, the exemption under Section 38(1)(b) of the Insecticides Act will directly apply in the case in hand. Appeal allowed - decided in favor of appellant.
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