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General Rubbers Versus Commissioner of Customs Cochin

2018 (2) TMI 951 - CESTAT BANGALORE

Classification of the imported goods - Insoluble Sulphur - Department was of the view that because of the presence of oil, the goods will not be classifiable under Customs Tariff Entry 2503 0010 which is applicable to Sulphur but will be classifiable .....

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of the goods ordered under CTH 2503 0010 - appeal allowed - decided in favor of appellant. - C/550/2007-DB - Final Order No. 23165 / 2017 - Dated:- 7-12-2017 - SHRI S.S GARG, JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHNICAL MEMBER Shri Abraham J Ma .....

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om Malaysia. The dispute in the present case is regarding the classification of the imported goods. Sample of the imported goods were tested and it was found that the imported goods were mixed with 20% oil. The Department was of the view that because .....

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bove background we heard Shri Abraham J. Markos, the learned advocate for the appellant as well as Shri Pakshirajan, DR. 3. It is his submission that there is no dispute that the imported goods are Insoluble Sulphur . Because of the presence of the o .....

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. Collector of Customs Vs. CEAT Tyres (I) Ltd. 1989 (44) E.L.T. 333 (Tri.) ii. Appollo Tyres Ltd. Vs. Collector of Customs - 1990 (45) E.L.T. 502 (Tri.) 4. The learned DR justified the impugned order. 5. The imported goods have been declared as Inso .....

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of the Insoluble Sulphur  containing oil has been the subject matter of both the cases relied on by the appellant. In the case of Apollo Tyres (supra) the Tribunal observed as follows: 2. Shri Haksar, the learned Advocate for the appellants, submi .....

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nal (Collector of Customs, Bombay v. CEAT Tyres (I) Ltd. And J.K. Industries - Order Nos. 961-976/87-C, dated 18-12-1987 printed in 1989 (44) E.L.T. 333 (Tribunal). He submitted that this decision of this Tribunal, not having been set aside by the Su .....

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