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TMI Blog2016 (12) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... for import? - Held that: - The entry under CTH 4017 reads as “Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber.” - The Commissioner (Appeals) has rejected the said claim of classification of the goods under CTH 4017 00 90 as the goods imported were “other than hard rubber” according to the test report. He classified the goods under CTH 40040000 – ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellants had filed a Bill of Entry No. 2053/07 dated 16.11.2007 for clearance of 159.580 MTs of Rubber Crumb classifying under CTH 4017 00 90 valued at the rate of CIF + 18.52% per agreement dated 07.11.2007 from M/s. Arihant Oil Chemicals, New Delhi. On being asked by the Department, the appellants submitted technical literature of the product, commercial invoice, copy of purchase or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department was of the view that the goods were classifiable under CTH 40040000 restricted for import in terms of Exim Policy 2004-09 and not under CTH 4017 00 90 as declared in the Bill of Entry. The Additional Commissioner of Customs vide impugned Order-in-Original classified the goods under CTH 40040000 and since the said goods were Restricted , confiscated the same with an option of redem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. The Commissioner (Appeals) has rejected the said claim of classification of the goods under CTH 4017 00 90 as the goods imported were other than hard rubber according to the test report. He classified the goods under CTH 40040000 waste, parings and scraps of rubber (other than hard rubber) and powders and granules obtained therefrom. The appellants have not produced any evidence to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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