2024 (1) TMI 1423 - SCH - Customs

Maintainability of appeal - low tax effect - Classification of the imported goods - Aluminium Composite Plates of various thickness - to be classified under heading 76061190 or under Heading 76109090? - rejection of declared value - enhancement of declared value based on NIDB data - it was held by CESTAT that Ld. Commissioner (Appeals) in the present matter correctly held that the imported goods cannot be considered as prepared for use in structures and therefore falls out of the scope of heading 7610 and the value declared by the respondent has to be accepted. HELD THAT - In view of the statement of the learned ASG that the appeal involves low tax effect the appeal is dismissed.

Summary

The Supreme Court dismissed the appeal due to low tax effect. Delay was condoned, and pending applications were disposed of. Key names mentioned include Mr. N. Venkatraman, Mr. Mukesh Kumar Maroria, and others.