Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2009 (8) TMI 470

..... ed goods were imported temporarily for testing purpose and subsequently the same has been sent back to Belgium. As regards the issue of classification, the department has classified the impugned machinery under sub-heading 8478.10 as tobacco processing machine while the appellants have claimed classification of the impugned import under Heading 84.33 as sorting machine as the same does not do any .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... us, set aside the impugned order and allow the appeal with consequential relief to the appellants. - C/258/2008/MAS - 941/2009 - 4-8-2009 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) Shri Hari Radhakrishnan, Advocate, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Shri .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... gs 8433 and 8478. He states that the adjudicating Commissioner was not correct in classifying the impugned machinery as tobacco processing machine merely because of one sentence in the product literature which reads as:- Day in and day out, tobacco processing plants create harsh conditions due to humidity, dust, vibrations, high temperatures....HELIUS ensures maximum efficiency in any of these con .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... . 5. After hearing both sides and perusal of the records including the product literature and the Explanatory Notes to the HSN, we find that the impugned machinery is a sorting machine which sorts tobacco and separates non- tobacco related material based on colour, structure and size. Apart from conventional sorting, it can also do sorting based on biological characteristics invisible to the human .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... ly ocean freight and insurance but also the expenses incurred within India to deliver the goods after customs clearance in Guntur. By no stretch of imagination, the same can be considered to be FOB price. It is expected that the officials of a major Custom House who are particularly dealing with customs valuation should be familiar with INCOTERMS like FOB , CIF DDP etc. In fact, the appellants wou .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||