TMI Blog2022 (11) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is FRP rods which is not under dispute even by the department. The department sought to classify the said product under CTH 70199090. The CTH 70199090 is in respect of the Glass Fibre - CTH 7002 is meant for the product manufactured out of glass fibre. The glass fibre is raw material and product in question is final product. Hence, undoubtedly both items are entirely different and clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al allowed. - Customs Appeal No. 10105 of 2016 - Final Order No . A/11333/2022 - Dated:- 1-11-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Vivek Bapat, Advocate appeared for the Appellant Shri R.P Parekh, Superintendent (AR) appeared for the Respondent ORDER The brief facts of the case are that the appellants are importing FRP rods and clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who vide impugned order upheld the Order-In-Original and rejected the appeal of the appellant. Therefore, the present appeal. 2. Shri Vivek Bapat, Learned Advocate appearing on behalf of the appellant submits that the goods imported by the appellant is admittedly FRP rods which is made out of glass fibre and resin. Hence, the same is correctly classified under 70022090. He alternatively submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seen that the CTH 70199090 is in respect of the Glass Fibre. The product imported by the appellant is FRP rod and the CTH claimed by the appellant is CTH 70022090 the entry of the same is reproduced below: 7002 Glass in balls (other than microspheres of heading 7018), rods or tubes unworked 70022090 ---- Other From the above entry it is clear that the CTH 7002 is meant for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
