Case Law Details
Commissioner of Customs (Imports) Vs Kaveri Seed Company Ltd (CESTAT Chennai)
CESTAT Chennai held that merely because some parts were imported separately and cleared under a separate Bill of Entry (BOE), the department cannot contend that the goods cannot be classified under CTH 8437. Goods classifiable under CTH 8437 as order placed for supply would be complete only by including the goods imported vide both Bills of Entry.
Facts- The respondents imported 2 nos. of seed processing lines for seed processing plant, each with an intake capacity of 10 tons per hour vide two Bills of Entry both dated 12.12.2008.
Among the Bills of Entry, the second Bill of Entry was for partial shipment / part delivery. The respondent classified the goods under CTH 8437 as applicable to seed processing machine and paid BCD @ 7.5% with ‘Nil’ CVD. Later, Customs Receipt Audit (CRA) observed that part deliveries include elevators, conveyers, two way valves, square packing bins, cyclofan, piping system etc. which cannot be treated as seed processing machinery and hence cannot be classified under CTH 8437.
Demand notice dated 05.06.2009 was issued proposing to demand duty of Rs.17,28,863/- under Section 28 (1) of the Customs Act, 1962.
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Good-after Noon Madam,
Can you provide me the Public Notice 91/1987 as referred in your article. It will be a grate help.
Thanks