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Commissioner of Customs, Chennai Versus M/s Toyota Tsusho Pvt. Ltd.

2015 (12) TMI 480 - SUPREME COURT

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 .....

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ing 9401 90 00 mentions “parts” thereof.

It would have been more appropriate for the Tribunal to look into the Chapter entries as a whole and then come to a definite conclusion, in the light of the description of the goods involved as to .....

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he 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 .....

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iled by the assessee on the aforesaid import. The goods were classified under Customs Tariff Heading 4115 20 90 for which duty free exemption was claimed under Notification No. 21/2002 (Serial No. 149). The Department, after examining the goods, took .....

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oresaid 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 .....

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in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour- 4115 10 00 Composition leather with a basis of leather or leather fiber, in slabs, sheets o .....

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Other 4205 Other articles of leather or of composition leather - 4205 00 Other articles of leather or of composition leather - Straps other than for machinery or Harness - 4205 00 11 Welt Kg. 15% 4205 00 19 Other Kg. 15% 4205 00 20 Leather sofa cover .....

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