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Customs - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Entitlement for benefit of exemption Notification - appellants ...

Customs

March 9, 2022

Entitlement for benefit of exemption Notification - appellants themselves have classified their product under CTH 2711 1300 of the Customs Tariff Act. - While filing the provisional Bills of Entry, no protest was made with regard to classification of their product i.e. LPG. Therefore, at this juncture, the issue of classification cannot be raised to get the benefit of the above cited Notifications. - AT

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