Case Law Details
Lovable Lingerie Ltd Vs Commissioner of Customs (Appeals) (CESTAT Bangalore)
Introduction: The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Bangalore recently addressed a crucial matter concerning the classification and customs duty on imported Bra Cups. The appeal, titled Lovable Lingerie Ltd vs. Commissioner of Customs (Appeals), focused on the period from 25.02.2010 to 14.07.2010. The primary contention was the classification under CTH 3926, as claimed by the appellant, versus the Revenue’s classification under CTH 6212.
Detailed Analysis: The appellant argued for the classification of Bra Cups under CTH 3926, citing multiple factors such as the composition of the imported item, test reports from recognized institutions, and the raw form of the goods at the time of importation. The Revenue, relying on the findings of the Commissioner (Appeals), contended that the goods fell under ‘parts of Brassieres’ under CTH 6212.
The tribunal addressed three key issues: the legitimacy of reclassifying cleared goods, the proper classification of Bra Cups, and eligibility for duty benefits under Notification No. 26/2000 Cus. dated 3.2000.
In line with legal precedents, the tribunal affirmed that the Revenue can issue show-cause notices for reclassification within prescribed time limits, provided notice and an opportunity for hearing are granted to the concerned parties.
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