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Customs - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Classification of imported goods - Joss Powder - There are no ...

October 23, 2023

Case Laws     Customs     AT

Classification of imported goods - Joss Powder - There are no reason for the Department to suddenly change the classification from CET 44013000 to CET 12119029 when several consignments have been imported through Kolkata (Port) as well as Haldia (Port) during the period 2003 to 2004 were allowed to be classified under CET 44013000. Even the provisionally, assessed Bills of Entry has been finalized by classifying the goods under CET 44013000. - AT

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