The imported goods, calcite powder, were classified by the ...

Improper classification of imported calcite powder by Customs based on ill-equipped lab report overturned.

Case Laws     Customs

September 2, 2024

The imported goods, calcite powder, were classified by the department as calcium carbonate under CTH 28365000, while the appellant declared it as calcite powder falling under CTH 25369030. The department's claim was based solely on the Customs Laboratory report of Kandla, which opined that the goods were calcium carbonate. However, classification under CTH 28365000 requires conformity with IS standards and parameters, which were not tested. Additionally, Board Circulars 03/2007-Cus and 15/2019-Cus endorsed that the Customs Laboratory, Kandla lacked the facility to test the imported goods. The decision in M/S. ASIAN GRANITO INDIA LIMITED VERSUS C.C. -MUNDRA held that test reports from ill-equipped laboratories cannot be accepted. Consequently, the department's claim of classification change based solely on the Kandla Laboratory report cannot be sustained. The impugned order was set aside, and the appeal was allowed.

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