2022 (11) TMI 109

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....for the Respondent ORDER The brief facts of the case are that the appellants are importing FRP rods and classifying the same under CTH 70022090. The case of the Revenue is that the said goods should be classified under CTH 70199090 and consequently the same is liable for payment of Anti Dumping Duty under Notification No 30/2011- CUS (ADD) dated 04.03.2011. The department had issued a query disp....

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....t of glass fibre and resin. Hence, the same is correctly classified under 70022090. He alternatively submits that in the light of Supreme court judgment in the case of Kemrock Industries & Exports Ltd Vs. CCE, Vadodara - 2007 (3) TMI 260 (SC) the product is not classifiable under CTH 701990900. 3. Shri R.P Parekh, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findi....

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....--- Other" From the above entry it is clear that the CTH 7002 is meant for the product manufactured out of glass fibre. The glass fibre is raw material and product in question is final product. Hence, undoubtedly both items are entirely different and clearly classifiable under CTH 70022090. Since the FRP rods clearly specified against the Tariff entry of 7002 by any stretch of imagination the sam....