TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the product "Grafoil", consisting of graphite tapes, packing rings and gaskets, was classifiable as articles of graphite under CET sub-heading 6807.00 or as parts of pumps under CET sub-heading 8413.90, and whether the respondents were entitled to cum-duty price benefit.
Analysis: The product was held to fall within Chapter 68 as an article of graphite. Chapter Note 1(a) to Chapter 84 excludes articles falling under Chapter 68 from coverage under Chapter 84, and the earlier Larger Bench view on classification of graphite-based articles was followed. The contention that the product was outside Chapter 68 because it was made of cotton threads dipped in graphite solution was rejected as unsupported by the record. At the same time, the benefit of cum-duty price was directed to be extended.
Conclusion: The product was correctly classifiable under CET sub-heading 6807.00 and not under CET sub-heading 8413.90, in favour of the Revenue, with cum-duty price benefit granted to the respondents.
Final Conclusion: The impugned classification orders were set aside and the Revenue's classification was accepted, while the respondents received the ancillary relief of cum-duty price.
Ratio Decidendi: Where an article is classifiable under Chapter 68, Chapter 84 is excluded by the relevant chapter note, and the product must be classified under the heading appropriate to its essential graphite character.
TaxTMI 
