Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Application for rectification of mistake – if the Tribunal had ...


Tribunal Denies Rectification Request; Goods Not Classified as Melting Scrap, No Error Found in Record Review.

September 20, 2013

Case Laws     Customs     AT

Application for rectification of mistake – if the Tribunal had come to a conclusion that the goods cannot be considered as melting scrap - there was no error apparent on record to be rectified - AT

View Source

 


 

You may also like:

  1. The examination report established that the imported goods consisted partly of Heavy Melting Scrap and partly Iron Rods, though declared as only Heavy Melting Scrap. The...

  2. Classification - Used damaged cut rails for melting (melting scrap) - to be classified under CTH 72.04 denying benefit of exemption benefit under Notification No.12/2012...

  3. Goods classified as Aluminium Scrap Tassel under CTH 76020010 instead of Coils of Aluminium Wire under 76051100. Chartered Engineer Certificate confirmed goods not in...

  4. The appellants imported 251.300 MTs of re-rollable scrap on a high sea sales basis and classified it under CTH 7214 1090 as re-rollable scrap. However, the Department...

  5. Classification of imported goods - MTS Heavy Melting Scrap - ship anchor chains - the imported goods are required to be considered as metallic scrap as per the...

  6. - Classification of goods - melting scrap - the petitioner has not produced any evidence to substantiate that the imported goods were Heavy Melting Scrap (HMS). We...

  7. Classification - Whether the goods imported are Heavy Melting Steel Scrap or Secondary Welded Pipes - The pre-shipment inspection certificate clearly indicates that...

  8. Permission for clearance of light melting scrap - The relief sought for in this writ petition cannot be granted by this Court as he seeks for a positive direction. It is...

  9. Mis-declaration of imported goods - Heavy Melting Steel Scrap - The rate of duty is same. Moreover, the differential duty on enhancement value is CVD which is available...

  10. Misdeclaration of goods – The meaning of the expressions “melting scrap” or “re-rollable scrap” were not defined in the Customs Tariff or HSN notes though the HSN notes...

  11. Determining whether certain goods, specifically old used iron scrap, used lead acid batteries, old used aluminum utensils and other aluminum scrap, old used brass...

  12. Valuation of imported goods - misdeclaration of goods - Commissioner (Appeals) allowed the appeal of the Importer / respondent - product was correctly classifiable under...

  13. Classification of goods - Mis-rolls - The Tribunal in the impugned orders has left open the classification issue. If such be the circumstances, the learned Tribunal...

  14. Power of Tribunal to recall its earlier order and hear the appeal afresh - power to review or power of rectification – Tribunal committed no error in exercising power...

  15. Rectification of mistake - error apparent on the face of record - This Court had interfered with the impugned orders on facts that were peculiar therein or for not...

 

Quick Updates:Latest Updates