Imported goods classifiable under Chapter Heading 2710 1990 as ...

Customs classification dispute resolved: Imported goods correctly classified as 'Other' not 'Light oils'.

Case Laws Customs

September 5, 2024

Imported goods classifiable under Chapter Heading 2710 1990 as 'Other' declared by importer upheld over Revenue's claim of Chapter Heading 2710 1290 as 'Light oils and preparations'. Test reports relied upon for classification, with recent report from CRCL, Kolkata stating goods don't meet 'light oil' criteria. Adjudicating authority's reasoning for classification under 2710 1990 appropriate. Order setting aside re-export and allowing home consumption clearance correct, as goods not prohibited. No violation of Petroleum Act, 2002 found, hence no confiscation or redemption fine tenable. Penalty on importer under Customs Act set aside. Revenue's appeal rejected, importer's appeal allowed.

View Source

← Previous Next →

Imported goods classifiable under Chapter Heading 2710 1990 as ...

Customs classification dispute resolved: Imported goods correctly classified as 'Other' not 'Light oils'.

Case Laws Customs

September 5, 2024

You may also like:

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...

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...

Imported goods consisting of a plastic body, heating element, lid, and thermostat for an electric kettle were classified under Customs Tariff Item (CTI) 8516 71 00 as a...

Classification of imported goods - Magnetic Iron Centre Copper/Centre Core Assembly - Although it is found that Rule 1 of Interpretation read with Section Note 2 itself...

Levy of penalty u/s 112(a) of the Customs Act, 1962 on an employee of the Customs Broker - classification of imported goods - The commissioner has recorded as finding...

Classification of imported goods - Applicable rate of Basic Customs Duty (BCD) - Despite the appellant's claim that they were not sold as toys but as imported parts, the...

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...

Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of...

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

Confiscation - import of restricted items - rejection of value - as the importer had tried to import the restricted goods in violation of the provisions of the ITC(HS)...

Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling...

Classification of imported goods - betel nut (Areca-nuts) - classified under CTH 21069030 or under CTH 08028010? - prohibited goods or not - Since the import goods are...

Mis-classification of imported goods - printed thermal paper rolls - Country of Origin Certificate - benefit of exemption as per N/N. 26/2000-Cus. - It is seen that the...

Classification of imported goods - different categories of "IP Phones" such as (i) IP Audio Phones (ii) IP Audio Conference Phones (iii) Wireless IP Phones (iv) IP Video...

Valuation of imported goods - When goods are imported as baggage by a passenger, they are classified under Customs Tariff heading 98.03 regardless of what the individual...

Quick Updates: