Home Case Index All Cases Customs Customs + AT Customs - 2021 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (2) TMI 258 - AT - CustomsRectification of Order - mistake in the classification - the department had denied the exemption benefit as per S. No. 20 of Notification No. 57/2017 dated 30.6.2017 alleging that the product would fall under 85176990 - HELD THAT:- On perusal of the final order, it is found that competing classifications are CTH 85176290 by the appellant and 85176990 by the department. However, by mistake the classification confirmed by the department has been noted as 85176290 in the last sentence of para 2. This is an error apparent on the face of record which requires rectification. We hereby order that the classification mentioned in last sentence of para 2 be substituted as 85176990 instead of 85176290. Classification of product under CTH 85176990 - denial of benefit of Notification No. 57/2017 - HELD THAT:- On perusal of the final order, it is found that the Tribunal had held that the goods fall under CTH 85176290, it is sufficiently implied that the appellant would then be eligible for the benefit of Notification No. 57/2017. However, only for clarity purpose, we specify that the appellant would be eligible for the benefit of exemption Notification No. 57/2017. In para 5, before the last sentence, it is hereby added. ROM application allowed.
|