Certificate of Origin HS Code Cannot Override Customs Classification, CESTAT Grants Exemption

Suraj Constructions Vs Commissioner of Customs (CESTAT Chennai) The appeal challenged an Order-in-Appeal dated 26.03.2025 in which the Commissioner (Appeals), while accepting the classification of imported Clear Float Glass under CTH 7005 10 90, remanded the matter for verification of the Preferential Trade Agreement (PTA) Certificate of Origin because it mentioned CTH 7005 29 90. The imports were made under a Bill of Entry dated 26.10.2022, and the appellant had claimed exemption under Sl. No. 934(I) of Notification No. 46/2011-Cus. The Department initiated proceedings following an audit obje...