This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Goods imported separately cannot be clubbed for the purpose of classification
Case Law Details
- Case Name
- Baba Baidyanath Trading Company Vs Commissioner of Customs (Port) (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Baba Baidyanath Trading Company Vs Commissioner of Customs (Port) (CESTAT Kolkata)
CESTAT Kolkata held that goods imported separately by two different importers cannot be clubbed for classification purpose. Goods imported by appellants not in CDK condition cannot be classified under Customs Tariff Heading 87038040.
Facts- Big Bull Traders Pvt Ltd (Appellant 1) is a manufacturer of Tricycle and holds ICAT certificate issued by the designated agency. Baba Baidyanath (Appellant 2) is a Trading Company dealing in parts of Tricycle. Appellant 1 imported some parts of the Tricycle a...
Author Info
