https://www.taxtmi.com/caselaws?id=754110 CESTAT Bangalore allowed the appeal regarding import of Round Ridge Cement Tiles valued at US$ 6.98 per square meter. The appellant sought clarification from DGFT on whether these tiles fell under Notification No.77(RE-2008)/2004-2009 requiring minimum value of US$ 50 per square meter for processed tiles/slabs. DGFT clarified through letter dated 27.12.2013 that cement tiles under ITC(HS) Code 68101990 are free for import and not covered by the notification. Commissioner(Appeals) had rejected this clarification as non-binding. CESTAT accepted DGFT's opinion, held that Round Ridge Cement Tiles can be imported freely without value restrictions, and set aside the impugned orders. en-us Mon, 22 Apr 2024 00:00:00 +0530 Tue, 18 Jun 2024 08:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754110 CESTAT Bangalore allowed the appeal regarding import of Round Ridge Cement Tiles valued at US$ 6.98 per square meter. The appellant sought clarification from DGFT on whether these tiles fell under Notification No.77(RE-2008)/2004-2009 requiring minimum value of US$ 50 per square meter for processed tiles/slabs. DGFT clarified through letter dated 27.12.2013 that cement tiles under ITC(HS) Code 68101990 are free for import and not covered by the notification. Commissioner(Appeals) had rejected this clarification as non-binding. CESTAT accepted DGFT's opinion, held that Round Ridge Cement Tiles can be imported freely without value restrictions, and set aside the impugned orders. Case-Laws Customs Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754110