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2013 (12) TMI 1403

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..... om the Bureau of Indian Standards, New Delhi, for the levying of Customs duty - Held that:- issue could be resolved, only after the samples of the goods imported by the petitioner are tested by the Bureau of Indian Standards, New Delhi. The samples of the goods, after being tested, may be certified, as to their classification, based on which customs duty would be levied by the authorities concerne .....

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..... handren, J. Shri A. Mohamed Ismail, for the Petitioner. Shri V. Sundareswaran, for the Respondent. ORDER Heard the learned counsel for the petitioner, as well as the learned counsel appearing on behalf of the respondents. 2. The only question that arises for the consideration of this Court is whether the goods in question, imported by the petitioner, under the Bill of Entry No. 70 .....

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..... ication issued by Ministry of Consumer Affairs, Food and Public Distribution, Dept. of Consumer Affairs S.O. 2173(E), dated 9 Sept. 2008, SO. 438(E), dated 10 Feb. 2009 and S.O. 309(E) dated 10 Feb. 2010, under the Steel and Steel Products (Quality Control) Order, 2008, Galvanized steel sheets (plain and corrugated) have to conform to IS 277-2003 and there is no exemption specified in this notific .....

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..... being tested, may be certified, as to their classification, based on which customs duty would be levied by the authorities concerned. The claim of the petitioner that the goods in question would fall under the category of Scrap may also be considered, after the samples of the goods in question are tested by the Bureau of Indian Standards, New Delhi. 5. In such circumstances, the respondents ar .....

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