2023 (12) TMI 615

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....te books from Canada. On scrutiny, it was found that the imported had declared the goods contained in one container as waste paper - printed waste books. On examination of the cargo, it was found that the imported goods were new printed books like novels, story, comics, biography etc. The basic customs duty for the waste paper under RITC 47079000 is nil for recycling and manufacturing units. However, printed books are classifiable under RITC 49011010 and attract 5% basic customs duty (per unit) as per Sl. No. 25 of Notification No. 25/2019-Cus dated 6.7.2019. Accordingly, Show Cause Notice was issued to the appellant proposing to confiscate the goods and impose penalties. After due process of law, the adjudicating authority confirmed the pr....

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....cation cannot be made based on purported end use. She stated that the imports were in violation of the EXIM procedures as detailed at para 29 of the impugned order and hence the impugned order may be upheld. 4. We have gone through the appeal records carefully and heard the rival parties. We agree with Revenue that the condition of the goods at the time of import, which is the taxable event, is the material factor for the purpose of classification and that end use to which the goods are put to by itself cannot be determinative of the classification of the product. However, it is noticed that at times post import procedures of goods to suit policy guidelines have been permitted by the department. For example, Public Notice No. 173, dated 13....