Case Law Details
Kunjal Synergies Private Limited Vs Commissioner of Customs (CESTAT Kolkata)
CESTAT Kolkata held that Low Aromatic White Spirit is rightly classifiable under the CTH 27101990 and not classifiable as ‘Light Oil and Preparations’ under CTH 27101239
Facts- The Appellant imported the goods with the description “Low Aromatic White Spirit” and filed two Bills of Entry for warehousing, classifying the goods under the CTH 2710 1990.
The Joint Commissioner of Customs (Port), SIB, Custom House, Kolkata issued a SCN dated 30.06.2021 proposing to reclassify the goods under 27101239. The Notice was adjudicated and the adjudicating authority vide his order dated 24/02/2022 rejected the declared description of the goods “White Spirit in bulk” and re-determined the same as “Solvent 145/205 as per IS 1745:2018”. He allowed re-export of the goods imported vide the above said Warehousing Bills of Entry, upon payment of Redemption Fine. He also imposed penalty on the Appellant.
The Appellant filed an appeal before the Commissioner (Appeals), who allowed the appeal of the Appellant vide his Order-in-Appeal dated 10/06/2022 and held the classification of the goods under Customs Tariff 27101239 as erroneous and set aside the Order-in-Original and remitted the matter back to the adjudicating authority for proper assessment of the goods. Aggrieved by the Impugned Order, the Appellant is before us.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
