https://www.taxtmi.com/caselaws?id=763626 CESTAT Ahmedabad allowed the appeal regarding classification of hand tools under DEPB scheme. The dispute centered on whether digging spades with handles should be classified under CTH 82011000 or as pick mattocks under CTH 82013000. The tribunal held that both chartered engineers confirmed the tools were used for digging, making them spades, with no evidence from revenue proving otherwise. Regarding quantity mismatch, the tribunal found the exporter not at fault due to loose packaging and delayed carting. On valuation, the tribunal ruled that exporters can achieve higher FOB values than domestic market prices through marketing skills, with the only restriction being DEPB claims not exceeding 50% of market value. en-us Fri, 22 Nov 2024 00:00:00 +0530 Tue, 24 Dec 2024 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763626 CESTAT Ahmedabad allowed the appeal regarding classification of hand tools under DEPB scheme. The dispute centered on whether digging spades with handles should be classified under CTH 82011000 or as pick mattocks under CTH 82013000. The tribunal held that both chartered engineers confirmed the tools were used for digging, making them spades, with no evidence from revenue proving otherwise. Regarding quantity mismatch, the tribunal found the exporter not at fault due to loose packaging and delayed carting. On valuation, the tribunal ruled that exporters can achieve higher FOB values than domestic market prices through marketing skills, with the only restriction being DEPB claims not exceeding 50% of market value. Case-Laws Customs Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763626