The case pertains to the classification of imported Artemia ...

Imported Artemia Cysts rightly classified under CTH 0511.99; penalties set aside. Tribunal upholds classification despite 2003 modification.

July 6, 2024

Case Laws Customs AT

The case pertains to the classification of imported Artemia Cysts (Brine Shrimp Eggs) under the Customs Tariff Heading (CTH). The Tribunal held that prior to the eight-digit classification introduced in 2003, the product would fall under CTH 0511.99, and even after the modification, it was specifically brought under 0511.99.11. Considering the Chapter Notes and descriptions, it was concluded that the goods should be classified under CTH 0511.99 during the disputed period. The penalties imposed on the appellant company u/s 114A and on an individual u/s 112(a) of the Customs Act were set aside. The appeal was allowed in part.

View Source

← Previous Next →

The case pertains to the classification of imported Artemia ...

Imported Artemia Cysts rightly classified under CTH 0511.99; penalties set aside. Tribunal upholds classification despite 2003 modification.

July 6, 2024

Case Laws Customs AT

You may also like:

The case involved the classification of imported consignments u/s CTH 5903 or CTH 5407. CESTAT held that goods were not classifiable u/s CTH 54071094. No...

Confiscation of imported liquor cases, imposition of penalties, and demand of duty. The Tribunal held that there was no intentional misdeclaration or fraudulent intent...

Mandatory penalty u/s 114A of the Customs Act, 1962 not imposed - imported goods as “Polyester Bed Sheet”- mis-classified the impugned goods - The case involves a...

Classification of imported of Act II Microwave Popcorn - classified under CTH 20058000 or CTH 2106 90 99 or CTH 20081190 - The correct classification of imported goods...

Multimedia speakers imported were classified under Customs Tariff Heading (CTH) 8518 2200, not CTH 8519 8100 and CTH 8527 9990. Notification No. 49/2008-CE(NT) dated...

The case pertains to the classification of imported goods, specifically Fork/Yoke 5th and reverse gear shift (parts of motor vehicles), under the appropriate Customs...

The dispute centered around the classification of imported goods, calcium carbonate, under the appropriate Customs Tariff Heading (CTH). The revenue classified it as...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Classification of machinery for preparing animal feedings stuff - classified under CTH 8436 10 00 or under CTH 8479 89 99? - it cannot be considered as an agricultural...

Imported goods classified under Customs Tariff Item (CTI) 8714 10 90 or 8714 91 00 - General Rules of Interpretation applied for classification - Goods rightly...

Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

CESTAT Bangalore upheld the imposition of penalty for misclassification of imported products under CTH 2938 instead of CTH 2106. The appellant mis-declared goods as 'Big...

The case pertains to the valuation and classification of imported goods as old and used second-hand goods or unused new goods. The key points are: The Chartered...

Classification of goods intended to be imported - Menthol Scented Sweet Supari - Flavoured and coated Illaichi - There cannot be a situation where same product is...

Imported broom sticks (140-160 cm) classifiable under CTH 96031000 not 14049090. Entitled to exemption benefits under Notification No. 46/2011-Cus and 2/2017-ITR. Demand...

Quick Updates: