Just a moment...

Report
FeedbackReport
Welcome to TaxTMI

We're migrating from taxmanagementindia.com to taxtmi.com and wish to make this transition convenient for you. We welcome your feedback and suggestions. Please report any errors you encounter so we can address them promptly.

Bars
Logo TaxTMI
>
×

By creating an account you can:

Feedback/Report an Error
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home /

2005 (8) TMI 255

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iff value fixed by the Govt. under Notification No. 36/2001Cus. (N.T.), dated 23-8-2001 cannot be given to the impugned goods as they do not satisfy the requirement of Notification No. 21/2002Cus., dated 1-3-2002 to qualify as crude palmolein. Therefore, the Original Authority passed three orders confirming the differential duty demanded and thereafter the appellants approached the Commissioner (Appeals) who passed Orders-in-Appeal No. 71 to 73/2004 dated 29-4-2004. The appellants appealed to CESTAT, Bangalore. The cases were remanded to the Commissioner (Appeals). The Commissioner (Appeals) consequent to the remand order of the CEGAT passed the impugned Order-in-Appeal No. 18/2004 dated 15-10-2004. The appellants are aggrieved over the imp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....classification of Customs Tariff. There was no dispute that the crude palmolein imported by the appellants particularly fell under Chapter Heading No. 15.11. Therefore, the question of looking into classification at further lower levels of six or Eight digit level was unnecessary and irrelevant. 7. The learned SDR reiterated the Order-in-Appeal. 8. We have gone through the records of the case carefully. Two issues are involved in this appeal. (1)     What is the correct value to be adopted for payment of Customs duty in this case? (2)     Whether the appellant is entitled for the benefit of the tariff value in respect of the impugned goods. 9. As regards the issue No.1, Revenue has rejected the t....