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2019 (2) TMI 147 - AT - CustomsClassification of imported goods - Raw Jute cutting grade imported by the appellant from Bangladesh through LCS Petrapole - whether classified under under Tariff Heading 53039010 or under Tariff subheading 530310.10 of CTA ’75? - benefit of N/N. 21/02-Cus dated 01.03.2002 read with SAPTA N/N. 105/99 Cus dated 08.10.2005. Held that:- The present issue is no more res-integra in view of the order passed by this Tribunal in the case of Naffar Chandra Jute Mills Ltd. [2014 (8) TMI 282 - CESTAT KOLKATA], where it was held that Goods imported by the Appellant, be considered as raw jute of cutting grade, therefore the benefit of the said Notification automatically flows as it continued to be applicable to raw jute only. 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 N/N. 21/2002-Cus dt.01.03.2002 and N/N. 105/99-Cus dt.10.05.1999 - appeal allowed - decided in favor of appellant.
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