No export duty payable on Indian Refractory Mortar classifiable under CTH 38160000

Commissioner of Customs (Port) Vs Alliance International (CESTAT Kolkata)

CESTAT Kolkata held that Indian Refractory Mortar is classifiable under CTH 38160000 and not under CTH 2610. Thus, no export duty payable on the same. Accordingly, appeal of the revenue dismissed.

Facts- The present appeal is preferred by the revenue. The respondents were involved in export of a product declared as “Indian Refractory Mortar” by classifying the same under CTH 38160000, on which no export duty is payable. However, department alleges that the product exported by the r

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