2024 (7) TMI 1219 - SCH - Customs

Classification of Betine Hydrochloride (Betine HCL) - CBIC Instruction vide F. No. 401/92/2022-Cus-III - Commissioner (Appeals) held that the product rightly falls under CETH 230990 and has set aside the confirmed demands under the Order-in-Original - it was held by CESTAT that ' It is seen that Betine HCL 93-98% are classifiable under Animal Feed Grade only'. HELD THAT - The view taken by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata is absolutely correct. Hence, the Civil Appeal is dismissed.

Summary

Issues: Delay in filing the Civil Appeal, correctness of the view taken by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata.

The Supreme Court, comprising Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Augustine George Masih, addressed the issue of delay in filing the Civil Appeal. The Court first condoned the delay in filing the appeal. The Court then considered the correctness of the view taken by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata. After hearing the learned Additional Solicitor General for the appellant, the Court concluded that the view taken by the Tribunal was deemed to be correct. Consequently, the Supreme Court dismissed the Civil Appeal based on this finding. The judgment highlights the importance of timely filing of appeals and upholding the decisions of specialized tribunals like the Customs, Excise and Service Tax Appellate Tribunal.