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 →

Commissioner of Customs (Port) , Kolkata Versus M/s Sigma Construction

2015 (12) TMI 654 - CESTAT KOLKATA

Levy of CVD - whether or not goods imported by the Respondent under B/E No. 441168 dt 11/11/08 under RMS procedure, were cable Jointing kits not leviable to CVD as per CBEC Circular No. 583/20/2001-CX dt 20/08/2001 issued from F. No. 151/18/96-Ex-4 - Held that:- First appellate authority has held that the goods imported were described as cable jointing kits which is being contested by the Revenue that description in the B/E was given on the basis of product code & not as cable jointing kit. It i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d by Andhra Pradesh High court and the case law of M/s REPL & others dismissal by Supreme Court will be applicable to imported goods. Even if placing all the imported articles in one kit (as 'Cable jointing kits') does not amount to manufacture, whether the ratio laid down by the courts debar charging of CVD on individual articles as such when imported. In the interest of Justice the order passed by the first appellate authority is set aside and the case is required to be remanded back to the as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nst OIA No. KOL /CUS/CXP/ 81/09 dt 25/02/2009 passed by commissioner (A) Kolkata. Under this OIA dt 25/02/2009 first appellate authority has remanded the matter to the Adjudicating authority to examine whether or not CVD is Leviable on the goods described in the B/E on certain parts imported & claimed by importer under CTH/CETH85359090 in the light of CBEC Circular No. 583/20/2001-CX dt 20/08/2001. 2. Sh. M. Singh Add Commissioner (AR) appearing on behalf of the Revenue argued that appellant .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion in the bills of entry. That in the absence of goods and possibility of examination of the goods no determination of correct classification is not feasible. 3. Sh. B.N Pal (Advocate) appearing on behalf of the Respondent argued that there is no bar that an importer can not seek modification of classification by contesting the classification the importer made initially under RMS Clearances. That even if the goods are not physically available appellant will be able to establish with catalogue & .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y has held that the goods imported were described as cable jointing kits which is being contested by the Revenue that description in the B/E was given on the basis of product code & not as cable jointing kit. It is also the case of the Revenue in the grounds of appeal that classification of the imported goods was claimed by the Respondent under CTH/CETH 85359090 & not as cable Jointing kit under CTH/CETH 8547. 4.1 Commissioner (A) in his remand order dt 25/02/2009 has made following obse .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

then countervailing duty shall be payable. The lower authority shall, after ascertaining this fact, pass appropriate order. The appeal is allowed by way of remand." 5. It is observed from the copy of B/E No. 441168 dt 11/11/08 that description of imported goods given is not 'Cable Jointing kits' but described as some coded parts. It is not coming out of the case records whether all the items imported under the said bill of entry could be termed as 'cable Jointing kit' when t .....

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