Sewing machine needles classification under Customs Tariff Act, ...

Customs duty tussle: Sewing needle import classification conundrum.

October 22, 2024

Case Laws Customs AT

Sewing machine needles classification under Customs Tariff Act, 1975 - sub-heading 8452 30 or tariff item 8448 5190 disputed. Declared value rejected, anti-dumping duty applicability contested. Tribunal held while anti-dumping duty liability on specific description within broad heading may require expert opinion, disputed classification validated per interpretative rules and judicial principles. Original authority non-compliance with remand terms found, impugned order set aside. Matter remanded to original authority for fresh adjudication considering test report, allowing cross-examination sought by importer, and customs authorities discharging onus.

View Source

← Previous Next →

Sewing machine needles classification under Customs Tariff Act, ...

Customs duty tussle: Sewing needle import classification conundrum.

October 22, 2024

Case Laws Customs AT

You may also like:

Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

Classification of imported goods - Drones - Tello drones with or without camera would merit classification under heading 9503 of the first schedule to the Customs Tariff...

Levy of customs duty on import of wheat - rate of duty increased from 20% to 30%

Effective rates of customs duty and IGST for goods imported into India - Customs duty on import of Gold - Seeks to amend Notification No. 50/2017-Customs, dated the 30th...

Demand of customs duty invoking extended period of limitation - the Tribunal noted that the appellant had provided all relevant information and documents at the time of...

100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

The appellants imported a helicopter (Model No.412-EP, Sr. No.36643 registered as VT-HGK) vide B/E No.397583 dated 26.12.2007. The exemption entry 347B of the N/N....

100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been...

Exemption from IGST - Re-import of aircrafts and parts thereof after repairs - the meaning assigned to duty of customs, as discussed above, is the meaning assigned to...

Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

Classification of imported goods - Wireless Access Points [WAP] - Imported WAP is a networking equipment working in LAN connecting Wi-fi enabled devices such as laptops,...

Imports by FAO for specified projects exempted from duty of customs subject to conditions.

Anushka Sharma - Wedding Ring – Customs Law on Import of Jewellery - Duty & Penalty

The CESTAT held that the customs authorities lacked the legal authority to impose duty liability or confiscate the salvage equipment imported for the MSC Chitra incident....

Circumstantial evidence, such as stickers on the packing, that part of the consignment declared to be ‘embroidery needles’ was, admittedly, composed of ‘sewing machine...

Quick Updates: