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2016 (12) TMI 1311
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.... For Respondent (s) : Shri S.K. Shukla, Authorised Representative ORDER The brief facts of the case are that the appellants had filed a Bill of Entry No. 2053/07 dated 16.11.2007 for clearance of 159.580 MTs of 'Rubber Crumb' classifying under CTH 4017 00 90 valued at the rate of CIF + 18.52% per agreement dated 07.11.2007 from M/s. Arihant Oil & Chemicals, New Delhi. On being asked....
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....ber. It may be considered as ground waste of vulcanized rubber tyre powder (Crumb Rubber)." On physical examination of the imported goods, the Department was of the view that the goods were classifiable under CTH 40040000 restricted for import in terms of Exim Policy 2004-09 and not under CTH 4017 00 90 as declared in the Bill of Entry. The Additional Commissioner of Customs vide....
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....il in the impugned Order-in-Appeal. The entry under CTH 4017 reads as "Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber." The Commissioner (Appeals) has rejected the said claim of classification of the goods under CTH 4017 00 90 as the goods imported were "other than hard rubber" according to the test report. He class....