Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Enhancement of declared value - baby garment woolen knitted top ...

Customs

June 21, 2021

Enhancement of declared value - baby garment woolen knitted top - The claim of the importer for coverage of the imported goods under tariff item 6111 30 00 may not, necessarily, have been in conformity with the description in the bill of entry. Nevertheless, it is in consonance with the composition as indicated by testing of the samples; the claimed classification pertains to garments made ‘of synthetic fibres’ which, though wool may not be, ‘polyester’ is nothing but. There was, thus, no reason to allege misdeclaration, either on the count of size or of composition, with the detrimental consequences of revising the rate of duty and the assessable value. - AT

View Source

 


 

You may also like:

  1. Classification wrap Knitted Fabric - 'lace' falling under CTH 58042990 or as 'Fabric' - imported goods are for use as a decoration on readymade Garments - benefit of...

  2. Valuation - enhancement of the declared value - The value of imported goods cannot be enhanced on the basis of DRI alert and the basis of assessed bill of entry - AT

  3. Valuation of imported goods - Unwrought / Unrefined Zinc - enhancement of value - rejection of transaction value - The importer declared the goods as...

  4. Valuation of imported goods - Ramie Unprocessed Yarn - The enhancement of the declared value cannot be done on the basis of NIDB data

  5. Enhancement of declared value of goods - enhancement of value on the basis of NIDB data cannot be accepted - AT

  6. Misdeclaration and undervaluation of the goods - redemption fine and penalty - The appellants declared the goods as 'Stock Lot Polyester Knitted Fabrics', but the...

  7. Rejection of declared value - Import of Sodium Saccharin - The enhancement of the value which was done mainly based on NIDB data and Profoma Invoice of the Chinese...

  8. Rejection of declared value - enhancement of value - the value of rejected grade timber cannot be enhanced on the basis of good quality timber.

  9. Valuation of imported goods - Higher values available on contemporaneous imports NIDB/DGOV data on similar good - The valuation of similar goods depends on factors such...

  10. Valuation of imported goods - import of multi functional digital copiers - enhancement of value - Mere acquiescence by the importer in order to expedite their clearances...

 

Quick Updates:Latest Updates