Classification of goods - benefit of exemption - Import of Flexi ...

Customs

March 8, 2024

Classification of goods - benefit of exemption - Import of Flexi tanks - containers of durable nature - The CESTAT observed that the term 'durable' encompasses the endurance capability of a product and is not solely based on its capacity for reuse. They observed that durability is a relative term and should be determined based on the materials used and the intended purpose of the product. Therefore, they opined that the issue needed to be re-examined by considering the factual matrix and technical literature. - Consequently, the Tribunal remanded the matter to the adjudicating authority for further consideration.

View Source

← Previous Next →

Classification of goods - benefit of exemption - Import of Flexi ...

Customs

March 8, 2024

You may also like:

Flexi Tank Containers - Benefit of exemption on import - durable goods or not - entire emphasis of the Revenue is that the subject Flexi Tank Containers are not...

Classification of imported goods - aluminous cement - the correct classification of the impugned goods is under CTH-25233000 and the respondent is entitled the benefit...

Classification of imported items - Golden Star Chafing Dish Fuel Wick - Liquid Chafing Fuel wick Plant - goods are classifiable under CTH 36061000 and appellant is...

Classification of imported goods - Old and Used Pipelines, Pontoons etc. as an integral part of the dredgers - SC dismissed the revenue appeal, against the order...

Classification of imported goods - CD Rom drive / CD-RW - CD Rom being distinguishable by its very existence in the CTH 84717090 from 84717060 - benefit of exemption not allowed.

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...

Availment of exemption under Advance License Scheme - Classification of imported goods - goods imported by the appellant qualifies as crude iodine, hence eligible for...

Classification of Import of external hard disks - The imports of the appellants are liable to be classified under 84717030 and not 84717020 - Benefit of exemption from...

Classification of imported goods - import of natural Rutile Ore/ Leucoxene Sand of different grades - The impugned goods being ‘Ores’ are eligible for the exemption from CVD - AT

Classification dispute - Import of Zircon sand as Zircon Ore - the goods imported by the appellant are eligible for the benefit of Notification. - AT

Quick Updates: