TaxTMI 
TaxTMI 
2001 (11) TMI 150
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....Electrodes valued at Rs. 1,31,101.56 and classified the same in their Bill of Entry No. 351, dated 16-9-2000 under Customs Tariff Heading 8545.11. On examination of the goods by the Customs Authorities it was observed that in the Bill of Entry the party had described the goods as 'Smooth Forged' and amplified it 'Electrode for Glass Melting Furnace'. The goods were however molybdenum electrodes ap....
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....lassified them under Tariff Heading 8545.11. This sub-heading relates to the description - carbon electrodes of a kind used in furnace. The Adjudicating Authority observed that the goods are appropriately to be classified u/h 8311.10 and accordingly rejected the classification u/s.h. 8545.11 claimed by the importer. He further observed that the importer acted with mala fide intention to evade cust....
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.... in agreement of the classification of the imported goods u/s. h. 8311.10 as directed by the original authority and upheld by the Commissioner (Appeals) nor under sub-heading 8545.11 as claimed by the importer in the B/E. He would like the goods to be classified under Heading 8102.92. However the rate of customs duty for Headings 8311.10 and 8102.92 is the same and therefore, we see no need to pro....