The case involves the classification of imported goods, specifically parts for ball pen tips made of NM6...

The case involves the classification of imported goods, specifically parts for ball pen tips made of NM6 alloy. The appellant classified the goods under HSN 960899990 and claimed Basic Customs Duty @5% and IGST @12%. However, authorities argued for IGST @18%. The issue was whether the goods qualified for the lower IGST rate. The CBIC Circular No. 113/32/2019 clarified that parts suitable for use solely with a device should be classified accordingly. As the goods were solely for ball point pens, they should be classified with pens. The appellant's claim for IGST @12% was upheld, setting aside the higher rate demand and related penalties. The decision was in favor of the appellant, allowing the appeal. .....

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