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Customs - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Classification of imported goods - Art paper of different ...

June 26, 2021

Case Laws     Customs     HC

Classification of imported goods - Art paper of different descriptions - It is evident from the seizure that the importer had classified the Art paper of different descriptions falling under CTI 4810, which is definitely “Stock Lot” of paper, as per DGFT Notification No. 45/2015-20 under 4811 to circumvent the prohibition imposed. - by introducing an impermissible yardstick namely, GSM variation, the respondents have arrived at a finding that the imported goods constitute a stock lot. This is patently illegal. - HC

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