Case Law Details
DCW Limited Vs Principal Commissioner (Madras High Court)
Introduction: In a significant legal battle, DCW Limited took on the Principal Commissioner in the Madras High Court over the classification of “Upgraded Beneficiated Ilmenite” under the Customs Tariff Act. The court’s judgment confirmed the classification and its implications on duty drawback. This article delves into the details of the case, providing a comprehensive analysis and concluding remarks.
Detailed Analysis:
1. Background of the Case: DCW Limited, a company engaged in the production of various chemicals, including “Upgraded Beneficiated Ilmenite,” sought the classification of this product under Customs Tariff Item No.28230090. The dispute arose when the Customs Department classified it under Tariff Item 26140020, specifically “Titanium Ores and Concentrates.”
2. Customs Department vs. DCW Limited: The Assistant Commissioner of Customs dismissed DCW Limited’s classification claim, leading to appeals before the Commissioner (Appeals). The appellate authority initially favored DCW Limited, but the Government of India overturned this decision, classifying the product under 26140020 and denying duty drawback.
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