TaxTMI 
TaxTMI 
2026 (7) TMI 1208
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....ification No. 152/2009-Customs SI. No. 610 as amended by Notification No.66/2016-Customs dated 31.12.2016 and submitted (under e-Sanchit) certificate of Country of Origin issued by the Korean Chamber of Commerce and Industries. The importer paid IGST @18% by classifying the goods imported under SL No.-271 of Schedule - III of IGST Notification 01/2017 dated 28.06.2017. The Department challenged the declared classification under Tariff 76109010 of the imported goods covered under the said Bills of Entry and has claimed that the same is appropriately classifiable under Tariff 84806000 and eligible for Duty exemption benefit under Sl.No.780 instead of SI. No. 610 of Customs Notification No.152/2009 and has further claimed that the applicable r....
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....ppeal No. Order in Appeal Bill of Entry Custom Duty Social Welfare Charge IGST Custom Demand [In INR] 1. C/75771/2023-DB (IEC No. AAIFG9310R) KOL/CUS/PORT/KS/448/2023 dated 06-05-2021 Bill of Entry No. 9241193 dated 13-12-2018 0% 10% 18% 12,62,885 2.2 At the time of import, the appellant has submitted the invoice issued by the foreign supplier and the preferential certificate of origin issued by the Korea Chamber of Commerce & Industry classified the goods under the CTH 76109010 and hence the goods are correctly classifiable under CTH 76109010 2.3 The appellant relied on the decision of the Hon'ble Tribunal rendered in the case of Ranji....
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....Hyderabad Tribunal in the case of Vijay Nirman Co. Ltd Vs Principal Commissioner of Customs, Vishakapatnam [Appeal No.C/30237/2021] vide Final Order No.A/30009/2025 dated 13.01.2025, held that the goods are classifiable under CTH 76109010. 3. In view of the above submissions, it is prayed that the impugned order may be set aside the appeal may be allowed. 4. The Ld A R reiterates the detailed findings of the lower authorities. He submits that the goods in question are in the nature of 'mould' only and they are put to use continuously for various construction activities undertaken by the appellant. These are easily removable and are used again and again. He stands by the confirmed demand. 5. Head both the sides. Perused the appeal p....
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....ry note (f) to CTH 8480, it would be seen that it covers (i) moulds for ceramic pastes (e.g., brick moulds, moulds for pipes or for other articles of ceramics, including moulds for artificial teeth) and (ii) moulds for moulding concrete, cement or asbestos cement goods (tubes, vats, paving stones, flags, chimney-pots, banisters, architectural ornaments, wall, floor or roof slabs, etc.). Therefore, what is apparent is that it covers that kind of mould, which will mould concrete, etc., into various items like tubes, vats, paving stones, flags, etc. It will also include the mould walls, floor or roof slabs. Here it is important to note that the expression used, "wall, floor or roof slabs, etc.", means that slabs whic....
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.... this case, as discussed in the foregoing paras, these goods are nothing but various aluminium plates though custom designed, which are assembled at site, in situ, for construction of buildings, etc. Since in view of the use of this panel it cannot be called a mould, therefore, reclassification proposed by the department is not sustainable and classification claimed by the appellant will have to be accepted. 23. We also find that the reliance has been placed by the learned Advocate on the recent judgment of the coordinate bench at Kolkata, where the similar item has been held to be classifiable under CTH 76109010 and therefore, the ratio of the said judgment is applicable to the present factual matrix as the facts are more or less ....