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of <h1>Revenue appeal partially allowed, altering goods classification for CVD exemption; valuation decision upheld.</h1> <h3>COMMISSIONER OF CUS., NEW DELHI (ICD, TKD) Versus SHYAM TRADING CO.</h3> The Tribunal partially allowed the Revenue's appeal, altering the classification of imported goods as unperfumed incense sticks due to the absence of ... Classification of imported goods - Incense stick 8’ MM 9” MM “Incense stick (unperfumed)” - whether classified under CTH 3307 41 00 or otherwise? - benefit of CVD exemption under N/N. 46/2011, dated 1-6-2011 - Held that:- The Customs Tariff Heading 3307 41 00 covers agarbatti and other odoriferous preparation which are operated by burning. The imported goods, though described as incense stick, are unperfumed and hence, cannot be covered by the above customs tariff heading since they cannot be considered as odoriferous preparation. That rules out their classification under Heading 3307 41 00 - the benefit of CVD exemption under N/N. 46/2011, dated 1-6-2011 will not be available to the imported goods. Undervaluation - no evidence of contemporaneous import - Held that:- The Commissioner (A) has recorded that the Department has not given any evidence of contemporaneous import for reassessing the value - decision upheld. Appeal allowed in part. Issues: Classification of imported goods under Customs Tariff Heading 3307 41 00 and eligibility for CVD exemption under Notification No. 46/2011, dated 1-6-2011; Undervaluation of goods.Classification Issue:The respondent-importer declared imported goods as unperfumed incense sticks under Chapter Heading 3307 41 00 to claim CVD exemption. However, the Department contended that unperfumed goods cannot be classified as odoriferous substances under this heading. The Department also alleged undervaluation of goods. The Commissioner (A) ruled in favor of the importer, setting aside the undervaluation charge and accepting the declared classification. The Revenue appealed this decision.The Customs Tariff Heading 3307 41 00 pertains to agarbatti and other odoriferous preparations for burning. The imported unperfumed goods were deemed ineligible for classification under this heading due to the absence of fragrance, disqualifying them as odoriferous preparations. The case law cited by the Commissioner (A) was deemed irrelevant as it involved goods emitting a pleasant smell, unlike the unperfumed goods in question. The appeal filed by the Revenue was partly allowed concerning classification but rejected regarding valuation, resulting in a modification of the impugned order.Valuation Issue:The Commissioner (A) found insufficient evidence from the Department to support the claim of undervaluation, leading to the decision to uphold the importer's valuation. The Tribunal concurred with this finding, stating that there was no basis to challenge the Commissioner's determination on valuation. Consequently, the appeal by the Revenue was rejected on the valuation aspect.In conclusion, the Tribunal's judgment upheld the classification of the imported goods as unperfumed incense sticks, denying them the benefit of CVD exemption under the relevant notification. Additionally, the Tribunal supported the Commissioner's decision on valuation, ultimately modifying the impugned order.
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