New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (12) TMI 318 - CESTAT MUMBAI

2016 (12) TMI 318 - CESTAT MUMBAI - TMI - Classification of imported goods - Bleaching Earth V2 Super Galleon - classified under CTH 250820 or under CTH 380290 - Held that: - the Grounds of Appeal of the department is not contraverting the same by any other evidence in the support of department. It is also to be noted that the appellant had filed bill of entry by describing the product as bleaching earth V2 Super Galleon and claimed classification under 250820. The Chapter Heading of 250820 desc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l. In the absence of any cogent evidence to show that the product would merit classification under Chapter Heading 382090, we hold that the impugned order is correct and does not require any interference - appeal dismissed - decided against Revenue. - Appeal No. C/638/06 - A/94173/16/CB - Dated:- 3-11-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. Raju, Member (Technical) Shri M.K. Mall, Asst. Commr (AR) for the appellant None for respondent ORDER Per M. V. Ravindran This appeal is filed b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd clearance was allowed under the Customs Tariff Act 1962, as claimed by the respondent; subsequent to the clearance, show-cause notice dated 17.3.2004 was issued alleging that there was mis-description of the product and wrong classification sought as the product was manufactured by treating acid clay with mineral hence the product merits classification under CTH 380290. The show-cause notice was contested on merits before adjudicating authority. Adjudicating authority after following due proc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ue has no merits inasmuch as the first appellate authority has recorded a detailed reasoning which is as under:- Similarly, appellant has relied upon many other judgement where it was clearly held that where the full description is given o the basis of which classification was done, subsequent re-classification of the same product under different tariff heading on the basis of same declaration cannot be considered as mis-declaration, further where description or correct chemical name of the prod .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

there is no need to discuss the issue on merits. However, I would like to mention that appellant has placed on record similar goods i.e. highly activated bleach earth imported by other importers, vide bill of entry no. 433729 dated 07.02.04 bill of entry no. 47066 dated 17.06.04 bill of entry no. 474077 dated 29.06.04, were classified by Mimbai Custom House under CTH 250322 of the Customs Tariff Act, therefore, assessment made in the year 1999 appears to be correct. Further, in response to show .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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