2023 (10) TMI 965

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.... R-2 : Mr.R.Nandha Kumar Senior Standing Counsel ORDER This Writ Petition is filed for Writ of Certiorari, to quash the impugned order dated 03.02.2020 of the first respondent passed in Order No.08-09/2020- CUS(SZ)/ASRA/ Mumbai. 2. The petitioner is a company incorporated under the Companies Act, 1956. The said company is engaged in manufacturing Caustic Soda, PVC resin, Upgraded Benefici....

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....I where the Excise authorities countersigned the export invoice and goods. But according to the Customs Department, the said product ought to be classified under Tariff Item 26140020 (Ores, Slag and Ash) of the Revised Indian Trade Classification (RITC)/Customs Tariff. According the Customs Department, the goods appeared to fall under 'Titanium Ores and Concentrates' and not under "Titaniu....

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....r of classification to Tribunal and preferred two revision petitions against the order passed in duty drawback to the Revisional Authority, the Government of India. The Government of India had set aside the Appellate Authority order dated 17.05.2013 and classified the product under 26140020 and denied duty drawback vide common order dated 03.02.2020 and served on 12.02.2020. Aggrieved over the sam....

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....r and classified the product under 28230090. 6. The respondents had issued periodical 16 show cause notices for the subsequent exports. After the Tribunal's order the said 16 show cause notices were considered by the respondents in Order-in-Original No.38/2023, wherein it is held that the Tribunal had classified the product under 28230090, therefore on review, the same was accepted by the Commi....