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2015 (12) TMI 480 - SUPREME COURT

2015 (12) TMI 480 - SUPREME COURT - 2015 (326) E.L.T. 638 (SC) - Import of “beef leather cut pieces set TFC 235 Set - Cassification under Customs Tariff Heading 4115 20 90 or under Chapter Heading 4205 00 90 - Held that:- During the course of arguments, we were shown two other Chapter headings viz. Chapter 87 and Chapter 94 - Chapter 87 deals with “vehicles other than Railway or Tramway Rolling-stock and includes other parts and accessories of the motor vehicles” - Sub-heading 9401.20.00 thereof .....

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-11-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. Yashank Adhyaru, Sr. Adv., Ms. Nisha Bagchi, Adv., Mr. Vikas Singh, Adv., Ms. Pooja Sharma, Adv. And Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. V. Lakshmikumar-an, Adv., Mr. M. P. Devanath,Adv., Mr. S. Vasudevan, Adv., Ms. L. Charanaya, Adv., Mr. Hemant Bajaj, Adv. And Mr. Anandh K., Adv. ORDER The respondent/assessee herein imported beef leather cut pieces set TFC 235 Set and mentioned the same at Seri .....

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f ₹ 22,86,812/-. The Commissioner, in appeal, upheld the aforesaid classification arrived at by the Deputy Commissioner. However, the Customs, Excise and Service Tax Appellate Tribunal ('the Tribunal'), in further appeal carried by the assessee, accepted the said appeal and classified the goods under Chapter Heading 4115 20 90 as beef leather cut pieces set - TFC 235 set . We have gone through the aforesaid two entries which read as under: 4115 Composition leather with a basis of l .....

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