Classification of imported goods - coal of Indonesian origin - ...

Case Laws Customs

July 12, 2023

Classification of imported goods - coal of Indonesian origin - on ‘as received basis (ARB)’ and ‘air dry basis (ADB)’, the ‘gross calorific value (GCV)’ – comprising both types of moisture and inherent moisture respectively – are below the threshold of ‘bituminous coal’ in all the samples. The attempt by the adjudicating authority to classify the impugned goods within the description ‘bituminous coal’, corresponding to tariff item 2701 1200 in the First Schedule to Customs Tariff Act, 1975, fails. - AT

View Source

← Previous Next →

Classification of imported goods - coal of Indonesian origin - ...

Case Laws Customs

July 12, 2023

You may also like:

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 Coal - Bituminous coal or Steam coal -The argument of the appellant since Inherent Moisture is calculated on dry air basis, the same should be...

Seeking provisional release of imported goods seized - dry dates - it is also important to note that the investigation is ongoing and country of origin of the goods will...

Classification of imported goods - imports of all parts of air-conditioner in CKD/SKD (except capacitors) - It is concluded that imported air-conditioner kits in CKD/SKD...

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

Classification of goods - Classification of 'dry concrete mixture', loose or packed, manufactured by the appellant – Goods to fall under 3824.90 -'dry mix concrete' and...

Eligibility of dumpers imported for Coal Mines for benefits under Project Import Regulations- reg. - Order-Instruction

Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

Smuggling of betel nut and black pepper of foreign origin - The Appellate Tribunal observed that while the ARDF report suggested the goods might be of Indonesian origin,...

Classification of imported goods - Zircon Sand Bulk (Zirconium Ore) - Only on the fact that the goods have undergone processes of cleaning, washing and drying, it cannot...

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...

Valuation of imported goods - Higher values available on contemporaneous imports NIDB/DGOV data on similar good - The valuation of similar goods depends on factors such...

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...

Challenge to the Show Cause Notice - Classification of the imported coal as steam coal or as bituminous coal - the court would not encourage litigation at the stage of...

Import of coal - coking coal or not - coal imported by appellants under 19 Bills of Entry is eligible for the benefit of exemption notification under 21/2002-Cus - AT

Quick Updates: