Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (6) TMI 93 - AT - CustomsIssues involved: Classification of imported goods, imposition of Anti Dumping Duty Classification of goods: The appeal was filed against the change of classification of goods imported by the appellant and the consequential imposition of Anti Dumping Duty. The appellant classified the goods under heading 3808 9230, while the revenue argued that the goods should be classified under heading 3812 1000 based on Notification No. 133/2008. The appellant contended that the goods imported by them, specifically Thiram, should be classified under heading 3808 9230 as they are used as fungicides and are sold in retail packing of 25 kgs. The appellant disputed the revenue's assertion that the imported goods find application as a vulcanizing agent as a prepared rubber accelerator, emphasizing that the goods are solely fungicides. The appellant also argued that the goods should be classified under the most specific heading, which in this case is 3808 9230, as per Interpretation Rule 3(a. Analysis of classification: Upon considering the submissions, it was found that the goods imported by the appellant, Tri Methyl Thiram Di Sulphide (Thiram), should indeed be classified under heading 3808 9230, which specifically covers Thiram, as opposed to the general heading 3812 1000 for prepared rubber accelerators. The description of prepared rubber accelerators in the HSN indicates that they are mixtures, whereas the goods imported by the appellant are single compounds. The classification under heading 3812 and the demand for anti-dumping duty were deemed unsustainable. The table under the notification further highlighted that the goods imported by the appellant, containing Tri Methyl Thiram Di Sulphide, were not covered by the entry imposing anti-dumping duty for Tetra Methyl Thiram Di Sulphide. Conclusion: In light of the above analysis, the impugned order was set aside, and the appeal was allowed. The judgment was pronounced in the open court on 03.06.2024.
|