Goods classified as Aluminium Scrap Tassel under CTH 76020010 ...

Aluminium scrap vs wire classification dispute resolved: Scrap tassel prevails over coiled wire form.

Case Laws Customs

August 30, 2024

Goods classified as Aluminium Scrap Tassel under CTH 76020010 instead of Coils of Aluminium Wire under 76051100. Chartered Engineer Certificate confirmed goods not in primary form of coils, but Aluminium Scrap Tassel as per ISRI specification including old, unalloyed Aluminium wire and cable with defects. Enhancement of value based on NIDB data not sustainable as goods correctly classified as Aluminium Scrap. Tribunal set aside the impugned order, allowing the appeal.

View Source

← Previous Next →

Goods classified as Aluminium Scrap Tassel under CTH 76020010 ...

Aluminium scrap vs wire classification dispute resolved: Scrap tassel prevails over coiled wire form.

Case Laws Customs

August 30, 2024

You may also like:

The assessee-Respondent classified the aluminum circles under CTH 76069110 as raw materials, while the department proposed classification under CTH 7616, and the DRI...

Manufacture - whether Aluminium wire Rods /Aluminium wires (30 in number) when twisted with a core of steel wires (7 in number) amounts to manufacture of a different...

DBK - “other handicraft of iron & aluminium” Vs. “Furniture” – Circular No. 3/2010-Customs., dated 12-2-2010 issued vide F.No. 609/27/2009-DBK resolves that whole...

Mis-declaration of imported goods - ‘Aluminium Alloy Ingots’ or ‘Aluminium Scrap Throb’ - the goods stands described in the various import documents as “Aluminium Scrap...

Misdeclaration of imported goods - Aluminium Extrusion Scrap (Tread) - It appears that the said goods is used material therefore, the same can be classified as aluminium...

Classification - Aluminum Scrap-Throb - The goods stand described in the imported documents as Aluminium Scrap-throb. They have been converted into ingots shape of...

Classification of goods - Fiber Aluminium Bobbins Dynamically Balanced - to be classified under chapter heading 3923.90

The National Company Law Appellate Tribunal, New Delhi, addressed the admissibility of a section 9 application for initiation of Corporate Insolvency Resolution Process...

Classification of imported goods - MTS Heavy Melting Scrap - ship anchor chains - the imported goods are required to be considered as metallic scrap as per the...

Classification of imported goods - Non-Texturised Polyster Lining Fabric - the Department proposed to classify the goods under the CTH 5407 only on the basis of end use....

Classification of goods - Aluminium composite penal/sheet - The ACPs are sandwich panels comprising two aluminium sheets bonded to a non-aluminium core. The combined...

The examination report established that the imported goods consisted partly of Heavy Melting Scrap and partly Iron Rods, though declared as only Heavy Melting Scrap. The...

Classification of goods - rate of tax - Wire Nails - to fall within the meaning of “Fastener” or not - The respondent (Revenue) has to show as to why wire nails are put...

Cenvat credit - Plastic Wire Scrap - process of separation of copper is not amounting to manufacture - It is not in dispute that out of the said waste and scrap,...

Scope of SCN - The appeal before the Commissioner(Appeals) is also with regard to the classification issue but the Commissioner(Appeals) has wrongly converted the...

Quick Updates: