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Commissioner of Customs, Ahmedabad Versus M/s Chandan Exports

2017 (5) TMI 862 - CESTAT AHMEDABAD

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 Commissioner (Appeals) for fresh decision, the issue .....

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r 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 is much less compared to contemporaneous impo .....

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2.2007). 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 issue of classification and valuation in favo .....

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evenue, 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 appreciated in the impugned order by the first A .....

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#39;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 remanded to the Commissioner (Appeals) for decisio .....

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