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Customs - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Safe Guard duty on import of aluminium foil - certificate ...


Aluminum Foil Import Labeled "Silver Color" Denied Exemption from Safe Guard Duty Due to Lack of Color-Coating Description.

May 30, 2019

Case Laws     Customs     AT

Safe Guard duty on import of aluminium foil - certificate containing description of goods indicated that it was of “silver colour” which is usually the colour of normal aluminium foil - none of the documents produced before the Customs Authorities for customs clearance reveal the description of item was colour coated aluminium foil - not eligible for exemption from Safe Guard duty

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