https://www.taxtmi.com/caselaws?id=447859 Imported TMT bars were held to qualify as non-alloy steel goods for the purpose of Nil basic customs duty under Sl. No. 190C of Notification No. 21/2002-Cus. The classification dispute depended on composition testing, and the Revenue had itself relied on a National Metallurgical Laboratory report stating that the samples were non-alloy steels under the relevant Indian Standard. The reclassification by the lower authorities was found to rest on assumptions about silicon content and alleged alloy character, without contrary expert evidence. The denial of exemption was therefore unsustainable, and the importer was entitled to the notified benefit. en-us Thu, 04 Jan 2024 00:00:00 +0530 Sat, 06 Jan 2024 07:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447859 Imported TMT bars were held to qualify as non-alloy steel goods for the purpose of Nil basic customs duty under Sl. No. 190C of Notification No. 21/2002-Cus. The classification dispute depended on composition testing, and the Revenue had itself relied on a National Metallurgical Laboratory report stating that the samples were non-alloy steels under the relevant Indian Standard. The reclassification by the lower authorities was found to rest on assumptions about silicon content and alleged alloy character, without contrary expert evidence. The denial of exemption was therefore unsustainable, and the importer was entitled to the notified benefit. Case-Laws Customs Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447859