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2009 (5) TMI 189 - CESTAT, CHENNAIVide the impugned order, “Polypropylene mesh” imported in running length (roll form) has been classified under CTH 58039090 which covers “Gauze other than narrow fabrics of heading 58.06” as the goods are akin to gauze, and held to attract merit rate of duty of 20% + 16% ad valorem, rejecting the claim of the importers for classification under CTH 90219090 (CTH 9021 covers “orthopaedic appliances … hearing aids and other appliances which are worn or carried, or implanted in the body to compensate for a defect or disability”) but extending the benefit of concessional rate of duty under item No. 119 vide list 8 (Sl. No. 94C) of the Table annexed to the Notification No. 21/02-Cus. dt. 1-3-02 as amended. The importer is in appeal against the classification of the goods, while the Revenue has filed an appeal against extension of benefit of the notification. - We, hold that the goods are not covered by description under CTH 9021. – Item being in running length can also not be considered as an artile of plastic so it should not be classified under the category of plastic articles under CTH 3926 90 99 – Tarriff item CTH 5803 90 90 is more appropriate – assessee’s appeal dismissed – revenue’s appeal is allowed
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