2024 (9) TMI 712

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.... 152/2009-Cus. dated 31.12.2009. 1.1. After more than one year, a Show Cause Notice was issued on the ground that the imported goods did not appear to be classifiable under Customs Tariff Heading 7610 90 10, but were required to be classified under the Heading of 8480 60 00 of the Customs Tariff Act. The Show Cause Notice inter alia proposed recovery of the short-levied Customs Duty of Rs.58,45,395/-. 1.2. After due process, the ld. adjudicating authority, vide Order-in-Original No. KOL/CUS/PORT/JC/19/SIB/2021 dated 28.04.2021 held that the imported goods were classifiable under Tariff Entry 8480 60 00 and also denied the benefit of the exemption Notification No. 152/2009-Cus. dated 31.12.2009 as claimed by the appellant, thereby re- quan....

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....Customs Act, 1962, without challenging the assessment of the Bills-of-Entry, is legally not tenable. In this regard, reliance was placed on the decision of this Tribunal in the case of Shri Rajib Saha v. Commissioner of Customs (Prev.), Shillong [Final Order Nos. 76465-76466 of 2023 dated 24.08.2023 in Customs Appeal No. 75278 of 2016 & anr. (CESTAT, Kolkata)]. 3.3. He further takes a stand that the ld. adjudicating authority has traversed beyond the scope of the Show Cause Notice wherein although initially the demand was for Rs.58,45,395/-, a demand of Rs.87,68,095/- was confirmed, by way of the Order- in-Original, since the ld. adjudicating authority had denied the benefit of the exemption Notification to the appellant. He submits that t....

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....d both sides, perused the appeal papers and other documentary evidence placed before us. 6. We find from the photographs enclosed by the appellant that these are moveable Formwork which can be used at various sections of the constructed area based on the requirement of the client. The basic content of the product is Aluminium. 7. From the Explanatory Notes under HSN (copy of which was provided by the appellant), we find that under 7308.40, "Equipment for scaffolding, shuttering, propping or pit-propping" are given, under Chapter 73, pertaining to structures of iron or steel. The Explanatory Notes to heading 76.10 state that the Explanatory Note to heading 73.08 apply, mutatis mutandis, to the heading under 76.10. 7.1. When both of these ....