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 November 2019 Year 2019 This

While the testing authority did opine that the samples were ...


Testing Authority Finds Samples Not Copper, Lacks Evidence to Classify as Brass; Non-Conformity Alone Doesn't Justify Reclassification.

November 20, 2019

Case Laws     Customs     AT

While the testing authority did opine that the samples were ‘other than copper residue’, we find no elaboration commencing therefrom which could lead to the conclusion that the goods are ‘brass’. Mere conclusion of non-conformity to declared declaration does not sanction the adoption of an alternative classification which has not even been proposed.

View Source

 


 

You may also like:

  1. Imported goods classified as 'other' instead of 'Naphtha' due to lack of evidence of prescribed ASTM D86 testing method followed. Appellant argued witness changed stance...

  2. The Public Notice issued by the Principal Commissioner of Customs (General) introduces the CRCL Module for the electronic forwarding of samples to Central Revenues...

  3. The dispute centered around the classification of imported goods, calcium carbonate, under the appropriate Customs Tariff Heading (CTH). The revenue classified it as...

  4. The case involves denial of Drawback claims due to testing sample issues. No samples were drawn for 17 Shipping Bills, leading to reversal of the denial. For 16 Bills...

  5. Classification - Brass granules - If copper predominates by weight, the brass granules has to be treated as copper granules - AT

  6. Import of Toys - Import policy - Wither the goods are excluded under the scope of BIS, the testing of the same could be made mandatory - the testing procedures have to...

  7. Forwarding of samples for testing to the Outside Laboratories- reg.

  8. Sub: Detailed Guidelines for Re-Testing of Samples- reg. - Trade Notice

  9. Detailed guidelines for re-testing of samples- reg - Circular

  10. Levy of excise duty - The medicaments cleared under the cover of non-returnable challans for testing and sampling purpose cannot be considered as manufactured goods as...

  11. Advance Authorisation Scheme - Non-fulfilment of Export Obligation - fraudulent activities - allegation of collusion with the Customs officials - The CESTAT examined the...

  12. Levy of Anti-dumping duty - certificate of origin - import of ‘pre-sensitized positive offset aluminium plates (for offset printing machine)’ - mere re-testing may not...

  13. The case involved misclassification and misdeclaration of goods for export incentives and higher drawback rates - Copper Strips/Earth Rods. The cargo declared for export...

  14. The High Court rejected the appeal filed by the applicant due to lack of reasons for enhancing turnover, non-consideration of material evidence, and failure to obtain...

  15. HC upheld revenue's appeal regarding disallowance of input tax credit and penalty imposition under KVAT Act. The respondent failed to substantiate genuine purchases and...

 

Quick Updates:Latest Updates