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Home Highlights December 2019 Year 2019 This

Benefit of exemption - misdeclaration of goods - import of ...


Misdeclaration of Natural Gold Ore Concentrate for Tax Exemption: Tariff Classification and Composition Standards Dispute.

December 7, 2019

Case Laws     Customs     AT

Benefit of exemption - misdeclaration of goods - import of Natural Gold Ore Concentrate - The quality of composition of Ores cannot be standardized as they are naturally occurring substances. Moreover the tariff/HSN does not prescribe any minimum or maximum limit in the definition of ‘Ore’ - the same cannot be called ‘ore’ if they are not naturally occurring material but are produced in a workshop.

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