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Customs - Highlights / Catch Notes

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Classification of goods based on use - Goods imported ground ...

Case Laws     Customs

March 8, 2024

Classification of goods based on use - Goods imported ground glass described as ‘BIOMIN F-Ground Glass (Fluoro Calcium Phospho-Silicate)’ and ‘BIOMIN C-Glass (Chloro Calcium Phospho-Silicate) - The Tribunal concluded that the goods ('BIOMIN F-Ground Glass' and 'BIOMIN C-Glass') are appropriately classifiable under Customs Tariff Item 3207 40 00, not under 3824 99 90 as claimed by the Revenue, and that no separate classification for the plastic pallets was required.

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