TaxTMI 
TaxTMI 
2023 (4) TMI 354
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....heets as 'Timex Bond'. From the inquiry conducted by the Mumbai Customs it appeared that the Polyethylene core plate is the main constituents of imported goods and therefore the goods to be are classifiable under CTH 39209999. Further enquiry conducted by the office of the Customs Marine & Preventive Wing, Mumbai revealed that trade mark 'Timex Brand' affixed on the goods belongs M/s Cee Gee Ind. Pvt. Ltd. having the same address of the importer. M/s Cee Gee Ind. Pvt. Ltd. is engaged in dealing with building materials as per their customer's requirement and introduced Aluminum Composite Panels under the brand name "Timex Bond' in the market. It has been further observed that the product is described as 'Aluminum Composite Panel' in the advertising materials but imported as 'Aluminum Plate (Composite). Further, on scrutiny of invoice No. VMC/08138 dated 14.01.2008, pertaining to subject import, it appeared that the invoice price is on the lower side than the contemporaneous import of like/similar goods imported from same country of origin i.e. China. Previously, similar goods imported by the importer under Bill of Entry No. 00495 dated 20.12.2007 was assessed as per the valuation da....
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.... goods 'Composite Aluminum Panels' under CTH 7606 11 90 of the Customs Tariff. However the said CESTAT order has been reviewed by the Chennai Commissionerate and appeal was preferred before Hon'ble Supreme Court. The Hon'ble Supreme Court of India in its order dtd. 22.02.2019 considering the amount of revenue involved i.eRs. 5,48,579/- declined to entertain the said appeal whilst keeping the question of law open. 4.1. He also submits that Commissioner (Appeals) has erred in appreciating the factual legal position of the issue. The appellate authority has further erred in classifying the imported goods Aluminum Composite Plate under CHT 7606 11 90 and adopting invoice price for the purpose of assessement. The chapter heading 76061190 covers Aluminium plates, sheet and strips of thickness exceeding 0.2 mm. Thus, the said heading covers plates , sheets or strips which are bare in nature and not containing any other material inside or outer side. As per test report, the imported goods is aluminum sheets in both sides and containing layer ie. Fillers of inorganic substance. The produce is composite material having both side aluminum and polyethylene between two sheets and known as Al....
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....prepared for use in structures the Aluminum Composite plates are rightly classifiable under CTH 7610 90 90 . 5. Regarding the valuation aspect, he submits that appellate authority held that the enhancement of value in the OIO was not in accordance of with Customs Valuation Rules, 2007. This view is not correct. In OIO it has been discussed in length that there is sufficient doubt regarding the truth and accuracy of the value declared by the importer and thus the value of the imported goods cannot be determined under the provisions of sub Rule 1 and Rule 3 of Valuation Rules, 2007. Therefore, as per sub Rule (4) of Rule 3 of the said Rules, the adjudicating authority looking at the evidence available applied Rule 4 of the said Rules, as the goods in question are identical to the one imported vide BE No. 495 dtd. 20.12.2007, in the sense that the supplier importer, description of goods, country of origin and invoice price etc. are absolutely same. Since, there was sufficient evidence to determine the value of the goods as per Rule 4 of the Valuation Rules by keeping the price at the level of the identical goods imported under BE No. 495 dated 20.12.2007, it would not be correct to....
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....icated building of heading 9406) and parts of structures (For example, Bridges and Bridge Sections, Towers, Lattice Masts, Roofs, Roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures. 76101000 - Doors, windows and their frames and thresholds for doors. 761090 - Other : 76109010 --- Structures 76109020 --- Parts of structures, not elsewhere specified 76109030 --- Aluminium plates, rods, profiles, tubes and the like, prepared for use in structures 76109090 --- Parts It is seen that Heading 7610 covers Aluminium structures and its parts. 8. In view of above tariff entry it is clear that parts of structures illustrated in the tariff heading 7610 includes bridge and bridge -sections, towers, lattice masts, roof, roofing frameworks, door, windows and their frames and thresholds for doors, balustrades, pillars and columns. The list includes in said tariff entry includes only the structural elements and not the material used in making such structural elements. Further 'parts of structu....