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 May 2018 Year 2018 This

Classification of goods - Heavy Melting Scrap and Re-rollable ...


Debate Over Classification of Heavy Melting Scrap: Examining Customs Regulations and Usage of Cut Ends.

May 3, 2018

Case Laws     Customs     AT

Classification of goods - Heavy Melting Scrap and Re-rollable scrap - Since the cut ends do not have proportionate size they have very limited usage - we fail to understand how this can be the basis for concluding that the goods are not HMS - 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 of imported goods - MTS Heavy Melting Scrap - ship anchor chains - the imported goods are required to be considered as metallic scrap as per the...

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

  4. Clearance of goods - Classification of Heavy Melting Scrap - goods in question be cleared after mutilation under the supervision of the Customs authorities - AT

  5. 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...

  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. Seizure of import of heavy melting steel scrap - goods were initially detained on the ground that hazardous items were being smuggled in the guise of heavy melting scrap...

  8. 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...

  9. Classification of goods - heavy melting scrap - the goods are required to be testing and inspection of the Bureau of Indian Standard and the same has not been done. In...

  10. 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...

  11. Misdeclaration of value of imported goods - goods imported was primarily steel plates of prime quality but was misdeclared as Heavy Melting Scrap - Confiscation and...

  12. Mis-declaration of imported goods - Heavy Melting Scrap - presence of restricted goods in the import - the war material as was found was used and rusted and totally...

  13. Appellant has imported unshredded heavy melting scrap through ICD, Garh-Harsaru, which is not designated port - penalty and redemption fine reduced - AT

  14. Import of Heavy Melting Scrap and Re-Rollable Scrap - Bill of Entry should have been assessed on the basis of examination of the goods by Customs Officers and at best,...

  15. The CESTAT dismissed the appeal against the order of the Commissioner (Appeals) confirming the classification of the imported goods as ingots and flats instead of heavy...

 

Quick Updates:Latest Updates