M.P. Mica Enterprises Private Limited Vs Principal Commissioner of Customs (CESTAT Kolkata)
The appeal was filed against the Order-in-Original dated 13.11.2025, as corrected by Corrigendum dated 26.12.2025, passed by the Principal Commissioner of Customs (Port), Kolkata. The appellant had imported goods described as “Crude Mica Rifted into Sheets” and classified them under Tariff Item 25251090. The description in the Bills of Entry matched the overseas supplier’s invoices and packing lists.
Based on intelligence developed by SIIB (Port), Customs alleged that the imported goods were actually processed mica sheets of regular shapes and sizes with plain edges, classifiable under Tariff Item 68149090, attracting higher rates of Basic Customs Duty and IGST. Samples from two live consignments were tested by CRCL, Kolkata. One test report stated that the samples “appear to be processed,” while the other stated that the samples “appear to be processed” and were mixed with polymers/additives.
Relying on the CRCL reports, physical examination findings, supplier verification, and statements recorded during investigation, the adjudicating authority reclassified the two live consignments under CTH 68149090. The Tribunal upheld this finding, observing that the adjudicating authority had provided a reasoned analysis based on the relevant Chapter Notes, HSN Explanatory Notes, test reports, and evidence indicating that the goods had undergone processing beyond the scope of Heading 2525.
