Case Law Details
Case Name : HBL Power Systems Ltd. Vs Commissioner of Customs (CESTAT Chennai)
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All CESTAT CESTAT Chennai
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HBL Power Systems Ltd. Vs Commissioner of Customs (CESTAT Chennai)
Nickel Hydroxide powder was classifiable as miscellaneous chemical product under Customs Tariff Heading (CTH) 3824 and not as Inorganic Chemical under CTH 2825
Conclusion: Nickel Hydroxide powder with additives like cobalt and graphite was classifiable as a miscellaneous chemical product under Customs Tariff Heading (CTH) 3824 and not as an inorganic chemical under CTH 2825. Assessee was not eligible for exemption under Notification No. 12/2012-Cus but was not liable for penalties or extended period demand.
Held: Assessee-compa...
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