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Classification under Tariff Items of the Customs Tariff Act, 1975 in the case of C.C.E.C and ST, Vishakhapatnam Versus Jocil Ltd.
Case Law Details
- Case Name
- C.C.E.C & ST, Vishakhapatnam Vs Jocil ltd. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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The brief facts which give rise to the aforesaid issue are that the Respondent imported Crude Palm Stearin through Kakinada Port and filed Bills of Entry declaring the goods as industrial grade Crude Palm Stearin falling under Ch. Sub Heading No. 15 11 90 90 of the Customs Tariff Act, 1975 [hereinafter referred to as “the Act”] and the bills of entry were assessed provisionally on the basis of the importer’s declaration pending receipt of the test results from the chemical examiner. ‘Palm Stearin’, the subject matter of classification in question, was imported th...
Sir,
Pl give me clarification that we are despatching RBD Palm Stearin to outside party and what are the applicable duties.
regards,
aravind