2024 (4) TMI 14

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.... dated 25.08.2012 and Bill of Entry No.8018775 dated 24.09.2012 and claimed the benefit of Notification No.72/2005-Cus. dated 22.07.2005. The original authority held that the appellant is not eligible for exemption under Sl.No.A204 of the Notification No.72/2005-Cus. dated 22.07.2005. On an appeal before the Commissioner (Appeals), the Commissioner (A) upheld the Original Authority's order but reclassified the goods under Chapter 68 of the Customs Tariff Act, 1962 as against the classification claimed by the appellant under Chapter 69. 2. The learned counsel appearing on behalf of the appellant submits that the goods were examined and noted as 'porcelain panel' has been declared along with the catalogue. It is mentioned that they are 'po....

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....ly classified under Chapter Heading 6907. The Explanatory Notes for Chapter Heading 6907 states "This heading covers ceramic flags and tiles including quarry tiles, commonly used for paving or facing wall, hearths etc." The invoice No.EXP1599-3 dated 29.08.2012 clearly mentions the items as ceramic tiles filed along with one of the Bill of Entry. In the second Bill of Entry, the goods have been examined and found to be porcelain panel as per the description given by the appellant and the catalogues filed along with this clearly describes the product as light ceramic tile and therefore, as per the Chapter Headings noted above, the goods are rightly classifiable under Chapter Heading 6907. 5. As seen from the Notification No.72/2005 dated ....

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....India in the Department of Revenue No. 94/2006-Customs (N.T.), dated the 31st August, 2006" shall be substituted; and (II) for the TABLE, the following shall be substituted, - Table S. No Chapter, Heading No., Sub-Heading No., or Tariff Item Description of goods Extent of tariff concession (percentage of applied duty) (1) (2) (3) (4) Part A 1. 0301 to 0306 All goods 100 2. 0801 11 00 All goods 14 203. 6902 10 All goods 8 204. 6907 Ceramic Tiles 57 205. 6908 Ceramic Tiles 57 6. In appeal No. C/20255/2015 with regard to Bill of Entry No.8184639 dated 11.12.2012, the Bill of Entry mentions the goods as 'vitrified panel tiles' along with the in....