9911796707
TMI Blog2023 (10) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri AR Kanani, Superintendent for the Respondent ORDER The facts in brief are that the appellants have imported consignment of goods described as 'Transfer Door Color Strip' and 'Transfer Rear Door Color Strip' classifying the same under Customs Tariff Heading 39199090 and claiming the benefit of concessional rate of duty under Notification No. 57/2017-Cus dated 30.06.2017 as amended by Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioned orders-in-appeal. 3. Heard both the sides. 4. The only issue which needs to be answered by us is whether the subject goods namely 'Transfer Door Color Strip' and 'Transfer Rear Door Color Strip' which are classifiable under CTH 39199090 are entitled for the concessional rate of basic customs duty in terms of Notification No. 57/2017-Cus dated 30.06.2017 (as amended). Before proceeding f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and IGST at the rate of 18%. The notification 57/2017-Cus dated 30.09.2017 as amended by Notification No. 22/2018-Cus dated 02.02.2018 prescribing effective rate of basic customs duty on the specified goods is as follows: S. No. Chapter or Heading or Sub-heading or tariff item Description of goods Standard rate Condition No. (1) (2) (3) (4) (5) 9. 3919 90 90 All goods other than the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same is not available to them. 7. On a glance of above entry at Serial No. 9 of Notification No. 57/2017-Cus dated 30.06.2017, as reproduced in the preceding Para above, in our view, is meant for all goods which are classified under Chapter sub-heading 39199090, except the items which are specifically excluded in serial No. 9 which are following parts or parts of cellular mobile namely:- (i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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