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 August 2021 Year 2021 This

Mis-classification of imported goods - printed thermal paper ...


Department Cannot Claim Misclassification of Imported Thermal Paper Rolls After Accepting Previous Classification Decision.

August 31, 2021

Case Laws     Customs     AT

Mis-classification of imported goods - printed thermal paper rolls - Country of Origin Certificate - benefit of exemption as per N/N. 26/2000-Cus. - It is seen that the Department has accepted the decision passed by the Commissioner of Customs, Nhava Sheva holding that the subject goods are to be classified under CTH 4911 9990. When this classification has been accepted, the Department cannot allege mis-classification for imports of the same goods made during the subsequent period. - AT

View Source

 


 

You may also like:

  1. CESTAT ruled printed thermal paper ATM rolls are classifiable under Chapter 49 (CETH 49019900) as products of printing industry rather than Chapter 48 (CETH 48119099)....

  2. Declaration of goods - Imported goods are waste paper or not – Used craft paper - just because some of the paper contained in the damaged rolls was found to be of...

  3. Classification of imported consignment - two-sided coated paper in rolls - one-sided coated paper in rolls - the petitioner has classified the goods in question under...

  4. Manufacture - Printed Chromo Art Paper Rolls - The Chromo Art Paper Rolls remain the same albeit with printing - no new commodity emerges and hence there is no...

  5. Manufacture - conversion of tissue papers, C-fold tissue, M-fold tissue, paper napkin/serviette of different sizes, toilet roll, kitchen roll, JRT roll and HRT roll etc....

  6. Classification of goods - imported thermal paper - printing of the name of the bank and coding to read the end of statement transacted, is cut and slit and placed in...

  7. Rate of tax on tissue paper - @4% or 12.5% - The word 'paper' used in the Entry is in generic form, which will include all types of paper, which has its essential...

  8. Manufacture - by cutting/slitting the jumbo rolls of paper and by placing the carbon paper in between two layers of the paper with the side punching would not amount to...

  9. Classification of imported goods - freely importable Waste Paper - There are no cogent reasons with clear evidences are adduced on record by Revenue for discarding...

  10. Classification of goods - clearances of printed base papers/printed decorative paper in rolls - the most appropriate Central Excise Tariff Heading shall be 49119990

  11. Classification of goods - rate of GST - supply of tissue papers - It is clearly evident from the description that GST rate of 12% is applicable only to Uncoated paper...

  12. Implementation of Paper Import Monitoring System (PIMS) - Clarification w.r.t. applicability of PIMS at the time of import at SEZ/FTWZ/EOU and further import into DTA - Circular

  13. Levy of penalty - Misclassification - nature of imported goods as Dried Garlic or not - Regarding the classification of the goods, the Tribunal upheld the appellant's...

  14. Mis-declaration: The department issued a show cause notice alleging mis-declaration of imported goods as "printing paper" instead of "newsprint," based on a...

  15. Seeking release of imported consignment - 63 Metric Tons of Waste Paper-Old Book' - In the considered opinion of this Court, in view of the peculiar facts and...

 

Quick Updates:Latest Updates