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2018 (2) TMI 951

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 under CTH 3812 3030 - Held that: - The imported goods have been declared as Insoluble Sulphur but the doubt in classification has arisen because of t .....

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% oil. The 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 under CTH 3812 3030. The impugned order has accordingly demanded differential duty. 2. With the above background we heard Shri Abraham J. Markos, the learned advocate for the appellant as well as S .....

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ds. Upon perusal of the case-laws cited by the appellant, we find that the classification of an item 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, submitted that this very question has been examined by .....

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d. And J.K. Industries), to which Shri Haksar referred. 4. On perusal of the Tribunal s order, we see no reason to depart from the same. Following it, we allow these two appeals and order that the insoluble sulphur be classified under heading 25.01/32(10) CTA and consequential relief should be granted to the appellants. 6. By following the above decision of the Tribunal in respect of the same comm .....

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