2025 (1) TMI 1157

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....ctional customs authorities for assessment and clearance of the said imported goods. The appellants had classified the said goods under Customs Tariff Item (CTI) 7407 21 20 and also claimed the Free Trade Agreement (FTA) benefit provided under Notification No.46/2011-Customs dated 01.06.2011 [Serial No.979], which covers 'all goods' covered under CTH 740721 to 740729. During the course of examination of the imported goods, the customs authorities found that the said articles were made of 'copper' and not of 'coppery alloys', as claimed by the appellants. Thus, the classification of the imported goods was sought to be revised by the department from CTI 7407 21 20 to CTI 7407 10 30 and for denial of the FTA benefit. Further, in support of cha....

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....ption of the imported goods and based upon the certificate of origin issued by the Department of Foreign Trade, Government of Thailand, the classification of the imported goods was claimed under CTI 7407 21 20. Further, he has also submitted that on the basis of Mill Test certificate submitted by the appellants, the classification of the goods was changed by the department to CTI 7407 10 30. Thus, it was contended that in absence of misdeclaration or malafide intention on the part of the appellants, the provisions of Section 111(m) ibid cannot be invoked and resultantly, no redemption fine or penalty can be imposed on the appellants. In support of such contentions, learned Advocate has relied upon the order passed by the Tribunal in the fol....

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....mined the case records. 5. On careful reading of the case records, we find that the appellants had filed the B/Es in respect of the goods i.e. 'high conductive bus bars', by claiming the classification under CTI 7407 21 20. However, on the basis of the available documents and upon examination of the goods, the department had observed that the imported goods in question should be classifiable under CTI 7407 10 30. To support such change in the classification, the department has mainly referred to the composition of the imported article, having copper content of 99.99%. Since, the composition of the imported article is relevant for consideration of the appropriate tariff classification, we are of the view that change in classification of t....