Curved Molybdenum Shields Are Finished Articles, Not Flat Products: CESTAT Delhi

Commissioner Customs Vs Siria Impex Private Limited (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi disposed of two departmental appeals challenging the Order-in-Appeal dated 25.07.2022 passed by the Commissioner (Appeals), who had earlier allowed the appeals of the importer and set aside the orders-in-original confirming differential customs duty and penalties. The dispute related to the classification of imported “Molybdenum Mirror and Shields.” The importer had declared the goods under Customs Tariff Heading (CTH) 81029590, attracting Basic Customs ...