Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Commr. Of Customs, Mumbai Versus M/s Airport Authority of India Ltd.

2015 (11) TMI 375 - SUPREME COURT

Classification of goods - Bridges/Aerobridges - required to be used for the modernization of airport facilities - benefit of Notification No. 36/96-CUS dated 23.07.1996 and Notification No.11/97-CUS dated 01.03.1997 - Classification under Chapter Heading 8428,8430.80 and 4011.99 or under Chapter Heading 7308.10 - Held that:- If the goods fall within the description as mentioned therein the classification may not be of any relevance, inasmuch as, Chapter Heading states "84 or any other chapter". .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

had thus fulfilled the condition laid down in Notification No. 36/96. To the same effect is the Notification No. 11/97-Part I. - conclusion of the Tribunal does not call for any interference. - Decided against Revenue. - Civil Appeal No(s). 2728/2007 - Dated:- 13-10-2015 - Mr. A.K. Sikri & Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. Yashank Adhyaru, Sr. Adv., Mr. Shankar Divate, Adv., Mr. Arijit Prasad, Adv., Mr. Balaji S. Adv. & Mr. B. Krishna Prasad,Adv. For the Respondent .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

0 26.3.1997 8 Nos. of Tyres of Aerobridges 4011.99 It is clear from the aforesaid table that the assessee had filed Bill of Entries by classifying these goods under Chapter Heading 8428,8430.80 and 4011.99 respectively. In the Bill of Entries filed by the assessee, it had also claimed benefit of Notification No. 36/96-CUS dated 23.07.1996 and Notification No.11/97-CUS dated 01.03.1997 as per which the import duty is 'nil' if the goods are to be classified under the aforesaid Chapter Head .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of iron or steel, plates, rods, angles, shapes, sections, tubes and the like prepared for use in structures of iron or steel. 7308.10-Bridge and bridge-Sections. Classification claimed by Airport Authority: 8428-Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics. 8428.90-Other machinery . As pointed out, according to the Department, the goods in question are Bridge and bridge-Sections. On the other hand, the assessee claimed that these .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cation air-traffic control and landing equipments and spares for maintenance of such equipments when imported by Airports Authority of India. 25% Nil 21 It may be discerned from the reading of the aforesaid Notification that if the goods fall within the description as mentioned therein the classification may not be of any relevance, inasmuch as, Chapter Heading states 84 or any other chapter . Coming to the description of goods, landing equipments are specifically covered. Of course, in order to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version