Classification of imported goods - 474.860 MTs of imported ...

Tribunal Supports Reclassification of Petroleum Solvent, Overturns Customs Department's Decision Based on Precedents.

February 24, 2024

Case Laws Customs AT

Classification of imported goods - 474.860 MTs of imported goods, namely, Petroleum Hydrocarbon Solvent (125/240) Grade M.T.O - the test report dated 03.03.2016 of Customs Laboratory, Kandla provides that 90% of goods by volume get distilled at 195 degee C, i.e. below 210-degree C followed by 95% distillation at 207-degree C. - The tribunal agreed with the appellant's interpretation, following legal precedents and rejecting the department's classification. - Interpreting at in the Chapter note as “upto” the benefit was allowed by classifying the goods under Customs Tariff Heading 2710 1990.

View Source

← Previous Next →

Classification of imported goods - 474.860 MTs of imported ...

Tribunal Supports Reclassification of Petroleum Solvent, Overturns Customs Department's Decision Based on Precedents.

February 24, 2024

Case Laws Customs AT

You may also like:

Revocation of Customs Broker License - Overvaluation and misdeclaration with intent to claim drawback under section 75 of Customs Act, 1962 - The tribunal acknowledged...

CESTAT, an Appellate Tribunal, reviewed the revocation of a customs broker's license and related penalties u/s various regulations. The charges included failure to...

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the impugned order and allowed the appeal. The Tribunal held that the imported goods, declared...

Penalties u/s 112 and section 114AA of Customs Act, 1962 - classification of goods imported under duty exemption entitlement certificate (DEEC) scheme - The tribunal...

Revocation of the custom broker license - The Tribunal observed that the CHA fulfilled their obligations by advising clients based on the information available, which...

CESTAT allowed appeal against customs duty reclassification based on re-testing of imported fabric samples. The authorities failed to comply with Section 28 of Customs...

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...

The Customs Excise and Service Tax Appellate Tribunal (CESTAT) addressed the issue of classifying imported goods as worn clothing under Customs Tariff Item No. 6309 90...

Multiple assessments in the same Bills of Entry - Finalization of provisional assessment - The Tribunal clarified that the Customs Act allows for reassessment before...

Revocation of the Customs Broker Licence - The appellant argued that the license had already been revoked once and reinstated by the Tribunal, making the subsequent...

Smuggling - Absolute confiscation of foreign currency seized from the Appellant u/s 113(d),(e) & (h) of the Customs Act - The Tribunal found that there was only a venial...

Warehousing of imported Goods without payment of duty - The Tribunal concluded that the appellant complied with all legal provisions for the importation and warehousing...

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal and set aside the impugned order revoking the customs broker's license, forfeiting the...

The case involved the reclassification of imported Clear Float Glass (CFG) from Malaysia for eligibility under a specific customs notification. The primary issue was...

Amends notification No. 52/2017-Customs so as to increase the effective rate of Basic Customs Duty on petroleum crude

Quick Updates: