https://www.taxtmi.com/caselaws?id=764933 CESTAT Kolkata held that imported broom sticks measuring 140-160 cm should be classified under CTH 96031000 rather than CTH 14049090. The tribunal applied General Rules of Interpretation, determining that specific heading 9603 covering brooms takes precedence over general heading 1404 for vegetable products not elsewhere specified. The appellant was entitled to benefits under Notification 46/2011-CUS and Notification 2/2017 for customs duty and IGST exemption respectively. The customs duty demand of Rs. 4,59,025 with interest was set aside, confiscation order quashed, and penalties removed. Appeal allowed. en-us Tue, 21 Jan 2025 00:00:00 +0530 Wed, 22 Jan 2025 08:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764933 CESTAT Kolkata held that imported broom sticks measuring 140-160 cm should be classified under CTH 96031000 rather than CTH 14049090. The tribunal applied General Rules of Interpretation, determining that specific heading 9603 covering brooms takes precedence over general heading 1404 for vegetable products not elsewhere specified. The appellant was entitled to benefits under Notification 46/2011-CUS and Notification 2/2017 for customs duty and IGST exemption respectively. The customs duty demand of Rs. 4,59,025 with interest was set aside, confiscation order quashed, and penalties removed. Appeal allowed. Case-Laws Customs Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764933