Monier Roofing Pvt Ltd Vs Commissioner of Customs (CESTAT Bangalore)
Monier Roofing Pvt Ltd engaged in a legal battle with the Commissioner of Customs, CESTAT Bangalore, over the classification of Round Ridge Cement Tiles for duty imposition.
The crux of the dispute lies in the interpretation of DGFT Notification No.77(RE-2008)/2004-2009 regarding the eligibility of Round Ridge Cement Tiles for duty-free import. Monier Roofing Pvt Ltd contended that these tiles, falling under CTH 68101990, should be exempt from duty as they are not processed tiles of agglomerated or artificial stones.
The appellant argued that the notification in question has been misinterpreted by the Customs Department. They emphasized that the Foreign Trade Policy, coupled with the DGFT clarification, permits the free import of cement tiles falling under the specified category, provided the CIF value exceeds US$ 50 per square meter.
Furthermore, Monier Roofing Pvt Ltd presented legal precedents supporting their interpretation, highlighting cases such as Salmag Enterprises Vs. Addl. Commissioner of Customs (Madras), EIH Associated Hotels Ltd. Vs. CC€, Nhava Sheva (Tri. Mumbai), and Casio India Co. Ltd. Vs. CC, Mumbai (Tri-Delhi).
Contrarily, the Revenue reiterated the findings of the learned Commissioner(Appeals), advocating for the imposition of duty as per their assessment.
