Classification of imported goods - Instead of deliberating on ...

Case Laws Customs

September 26, 2022

Classification of imported goods - Instead of deliberating on the validity, and appropriateness, of a tariff item in the First Schedule to Customs Tariff Act, 1975 other than that claimed in the bills of entry after due notice to the importer, the adjudicating authority adopted a process of elimination of the enumeration of descriptions in the Schedules to the ‘integrated tax’ rate notification, and ignoring the scheme of its presentation, with the erroneous assumption of jurisdiction to place goods within the ambit of the residuary entry in Schedule III of the ‘integrated tax’ rate notification. - AT

View Source

← Previous Next →

Classification of imported goods - Instead of deliberating on ...

Case Laws Customs

September 26, 2022

You may also like:

Classification of imported goods - telecommunication internet equipment and their parts - Classification of the imported goods should be based on specific headings,...

Classification of the imported goods - Insoluble Sulphur - presence of 20% oil as found during testing of the sample of the imported goods - classification of the goods...

Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling...

Customs broker licence revocation - importer engaged appellant to file import bill of entry but appellant used another broker's credentials instead of its own - imported...

Classification of imported goods - Agricultural Reaper - Spare parts of Reaper - classifiable under CTH 84672900 and 84679900 respectively (Revenue) or under CTH...

Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of...

Classification of imported goods - From the documents it is established that raw material i.e. Petroleum Hydrocarbon Solvent imported by the appellant is their raw...

Classification of imported goods - screw / drag conveyors and bucket elevators - The impugned goods imported for specific use in the milling factory merits...

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...

Classification of imported goods - coloured rubber granules - import policy restrictions - The relevant import policy for goods of chapter heading 4003 are ‘Free’ and...

Classification of goods imported - whether the goods imported are calcareous stone ‘other than marble’ which could be allowed to be imported only against SIL during the...

Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

Classification of imported goods - plastic bubble toy or plastic toy - whether the imported goods are restricted/prohibited - adequate materials are available before the...

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...

Classification of imported goods - Cards (Populated Printed Circuit Boards) OSLM-5-100G-WL3N for DWDM Equipment-Photonic Service Switch (PSS) 1830 - The Department has...

Quick Updates: