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

2017 (5) TMI 862 - CESTAT AHMEDABAD

2017 (5) TMI 862 - CESTAT AHMEDABAD - TMI - Classification of imported goods - valuation - Aluminum Composite Plates - whether classifiable under CTH 7610 or not? - Held that: - The impugned order decides the valuation aspect saying that the subject goods are not classifiable under CTH 7610 and therefore reliance on NIDB Valuation Data for CTH 7610 for the present consignment is irrelevant - As we have set aside the impugned order on classification and are sending the matter back to the Commissi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

goods viz.Aluminum Composite Plates and their valuation is the subject matter of dispute. 2. The brief facts are that:- i) The Respondents viz. Chandan Exports, Mumbai filed a Bill of Entry for clearance of Aluminum Plates (Composite and both sides coated) of various thicknesses and classified the goods under CTH 76061190. ii) Revenue who is in appeal are of the view that the subject goods are classifiable under CTH 76109090. iii) Revenue is also of the view that the invoice price of the goods 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

orter (earlier Bill of Entry No.495, dt.20.12.2007). v) Against the said OIO, the Respondent filed appeal before the Commissioner (Appeals), who held the classification of the subject goods under the CTH 76061190 and also held that the goods being classifiable under CTH 76067190, the enhancement of the value done earlier for BE No.495, dt.20.12.2007 based on NIDB Data Sheet as on 20.09.2008 for CTH 76109090 cannot be sustained. Thus, the Commissioner (Appeals) vide his impugned OIA decided the 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

facts on record and the submissions of the Revenue, it appears that though the impugned order mentions that the subject goods are simple Aluminum plates/sheets/strips, they actually are Aluminum Composite Plates bonded with polyethylene and are coated with different types of protective layers. Revenue submits that such plates are being used in different building structures as per the requirement of the customers. 4.1 The constitution of the goods in question and their use has not been fully appr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ff heading 76.10, but only those which are 'prepared for use in structures'....." 4.2 However, Department's view point is different than the observations made in the impugned order. The learned Authorized Representative for the Department states that their view has always been that the subject items are specially meant for structures. Thus, the impugned order did not appreciate the facts correctly. Therefore, the impugned order on this count is set aside and the matter is remand .....

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