Case Law Details
C.C.-Jamnagar Vs Shankar Packaging Ltd (CESTAT Ahmedabad)
CESTAT Ahmedabad remanded the matter for reconsideration in case of classification of goods i.e. Flexible Intermediate Bulk Containers under HSN code 63053200 or under 39231090.
Facts- M/s. Shankar Packaging Limited is engaged in the manufacture and export of goods inter alia declared as Flexible Intermediate Bulk Container (FIBC). The respondent had filed six shipping bills under Advance Authorization License scheme for export of FIBC and had classified the goods under CTH 63053200 in the said shipping bills.
On going through the various export documents furnished by the Respondent, it was noticed that the respondent had declared HS code of the export goods as 63053200 in their Invoices & Packing lists whereas in the ARE-1s they mentioned “Flexible Intermediate Bulk Containers -HSN code 63053200 . . .C.Ex. Tariff 39231090. Hence, it was observed that for central Excise purpose the respondent had declared HS code of the subject goods under Chapter 39 and for the Customs purpose they declared HS Code under Chapter 63.
The Assistant Commissioner of Customs, Custom House. Pipavav (the Adjudicating Authority) after considering the oral/written submission made by the Respondent, ordered that the goods exported by the Respondent declared as Flexible Intermediate Bulk Containers be classified under Tariff Heading 39232990.
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