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2018 (11) TMI 1306 - CESTAT KOLKATAClassification of imported goods - raw jute cutting grade imported by the appellant from Bangladesh through LCS Petrapole - whether classified under CTH 5303.9010 of Customs Tariff Act, 1975 or under CTH 5303.1010 of Customs Tariff Act, 1975? - Held that:- Issue is no more res-integra as is settled in the case of M/S. NAFFAR CHANDRA JUTE MILLS LTD., M/S. AI CHAMPDANY INDUSTRIES LTD. AND M/S. GANGES MANFACTURING CO. LTD VERSUS COMMISSIONER OF CUSTOMS (PREVENTIVE), KOLKATA [2014 (8) TMI 282 - CESTAT KOLKATA], where it was held that the inference goes in favour of the assessee that what they had imported, were raw jute of cutting grade and correctly classifiable under sub-heading 53031010 of CTA, 1975. The appellant has appropriately classified the imported goods i.e. raw jute cutting grade under Tariff Heading 53039010 of the Customs Tariff Act, 1975 and has rightly claimed the benefit of Notification Nos.21/2002-Cus dt.01.03.2002 and 105/99-Cus dt.10.05.1999 - appeal allowed - decided in favor of appellant.
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