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2024 (4) TMI 14 - CESTAT BANGALOREBenefit of exemption under Sl.No.A204 of the N/N. 72/2005-Cus. dated 22.07.2005 - import of Porcelain Panels, size 900mm X 1800mm X 5.5mm - classifiable under Chapter Heading 6907 or not - HELD THAT:- As seen from the catalogue and the literature placed by the appellant before the authorities concerned, the item porcelain panel is nothing but ceramic tile and therefore, from the Chapter Headings, it is very clear that the goods are rightly classified under Chapter Heading 6907. The Explanatory Notes for Chapter Heading 6907 states “This heading covers ceramic flags and tiles including quarry tiles, commonly used for paving or facing wall, hearths etc.” The invoice No.EXP1599-3 dated 29.08.2012 clearly mentions the items as ceramic tiles filed along with one of the Bill of Entry. The goods are ceramic tiles as per the invoices and catalogues filed by the appellant; therefore, the benefit of the exemption Notification for ceramic tiles on the ground that they are slabs/panels cannot be accepted. Accordingly, the good are classifiable under Chapter Heading 6907 and are eligible for the benefit of Notification No. 72/2005 dated 22.07.2005. All the appeals are allowed.
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