The CESTAT dismissed the appeal against the order of the ...

Imported metal items classified as ingots/flats, not scrap - higher duty upheld despite appeal.

December 24, 2024

Case Laws Customs AT

The CESTAT dismissed the appeal against the order of the Commissioner (Appeals) confirming the classification of the imported goods as ingots and flats instead of heavy melting scrap, thereby rejecting the appellant's claim for concessional rate of duty. The Tribunal upheld the Additional Commissioner's authority to determine the accurate classification after 100% physical examination and examiner's reports, refuting the appellant's contention that the reclassification was improper.

View Source

← Previous Next →

The CESTAT dismissed the appeal against the order of the ...

Imported metal items classified as ingots/flats, not scrap - higher duty upheld despite appeal.

December 24, 2024

Case Laws Customs AT

You may also like:

Denial of CENVAT Credit - metal scrap cleared to job worker without payment of duty - Department was of the view that the metal scrap (steel scrap and brass scrap) is...

Clearance of import of metal scrap - Procedure

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...

The imported goods, HDPE Regrind, were classified under Customs Tariff Item (CTH) 3901 2000. The issue was whether the goods were permissible for importation into the...

Levy of duty on Scrap - metal scrap were generated out of scrapping of the capital goods (Machinery and components) -when the scrap had not arisen out of manufacture, no duty - HC

Valuation of imported goods - undervaluation of Zinc and aluminium scrap imported - The circular only provides for average price difference between the price of prime...

The MCPCB (Metal Core Printed Circuit Board) is to be classified under Heading 85.34 (Tariff Item 8534 0000) as 'Printed Circuits' and not under Heading 94.05 (Tariff...

Removal of gold Sludge without payment of duty - waste and scrap of containing precious metal or precious metal compounds - demand of duty confirmed - penalty waived - AT

The assessee, a company engaged in development/construction and sale of flats and plots, had classified its properties into four categories: flats open for sale, let-out...

Import policy - Changed from Free to Restricted - WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP CONTAINING PRECIOUS METAL...

Import classification dispute regarding electrical components like capacitors, ICs, bare PCBs, LEDs, fuses, relays, etc. The department viewed unmounted PCBs/circuit...

The Government issued notification to raise the basic rate of import duty for two specific categories of goods: (i) X-ray tubes, classified under tariff item 9022 30 00....

This notification to introduce reverse charge mechanism (RCM) on supplies of metal scrap under specified tariff headings. Any registered person procuring metal scrap...

Exemption u/s 10B – Process of segregation of metal scrap from cable scrap - process would derive ferrous metal, other non-metallic parts etc. - the process amounted to...

Import of food items - List of “Out of Scope” items as received from FSSAI

Quick Updates: