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 respondent is actually Chrome Ore Concentrate, which should correctly and legitimately be classified under CTH 2610, which attract export duty @ 30% in terms of Schedule II of the Customs Tariff Act, 1975.
The adjudicating authority held that the goods exported by the respondents is “Indian Refractory Mortar”, which is classified under CTH 38160000 and the exported goods are not “Chrome Ore Concentrate” under CTH- 2610. Therefore, no export duty is payable.
Conclusion- In CC Vs Madhan Agro Industries (India) [2018 (361) ELT A 116 (5C)] Hon’ble Apex Court has observed that classification can’t be resolved on the basis of perception of consumer or customer but on the basis of headings and sub- headings and on an interpretation of provision of relevant chapter.
