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2023 (12) TMI 529 - CESTAT AHMEDABADClassification of export goods - Iron Oxide Powder - to be classified under chapter 28211010 or under Tariff Heading 26011119? - It is claimed by the appellants that processes carried out by them make it fit for use in oilfield chemicals - HELD THAT:- There was a definite claim by the party by virtue of above flow chart that they had subjected the Iron Ore to various processes, that no more allowed it to be considered product of metallurgical industry. Learned Commissioner (Appeals) while dealing with the proposition extended the scope of the same by using expression “manufacturing processes’ - It is found that in the statute only the requirement of ‘processes’ having been under taken is existing in Section note to Chapter 26, so as to make it no more a metallurgical item. However, both the lower authorities have not considered the processes as above in the flow chart and whether processes done by them have made item it fit for oilfield industry as claimed. In which case it will be an item of Chapter 26, but of Chapter 28. Matter remanded back to the Commissioner (Appeals) to consider the processes, which are stated already on record and the outcome of such processes. Appeal is allowed by way of remand.
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