2024 (2) TMI 1318

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....ppellant Shri Anand Kumar , Superintendent ( Authorized Representative ) for the Respondent ORDER RAJU Polycab-wires are in appeal against rejection of declared classification. 2. Learned counsel for the appellant submits that the appellants had declared that they had imported rods. The documents filed by them described that the goods are in the form of coil. Learned Counsel for the....

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....ther, I am of the opinion that since the goods imported are in coil form and the same are also mentioned in import related documents i.e. foreign suppliers invoice, Certificate of Origin etc. the said goods are correctly classifiable under Tariff item 74081190." 2. He pointed out that they are entitled to relief from penalty as there was no intention to evade in any manner. The appellant has al....

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....extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). P....

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....t copper of heading 7403. (f) Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being st....