Case Law Details
Rajdev Inter Trade Private Limited Vs C.C.-Mundra (CESTAT Ahmedabad)
In the case of Rajdev Inter Trade Pvt. Ltd. versus C.C.-Mundra, a pivotal issue arises regarding the classification of remelted zinc for customs duty purposes. The appellant contests the classification under CTH 7901 20 90, arguing for CTH 7901 12 00 instead.
The crux of the matter revolves around the classification of “remelted zinc.” The appellant imports this material from Australia and declares it under CTH 7901 12 00, paying a 5% basic customs duty. However, the department argues that due to the zinc content, it should be classified as “zinc alloys” under CTH 7901 20 90, attracting a higher duty of 7.5%.
The appellant challenges this reclassification, citing procedural lapses by the department and presenting case laws to support their stance. They argue against the reliance on test reports and emphasize the absence of proper sampling procedures.
Upon careful examination, the CESTAT Ahmedabad upholds the department’s classification. The tribunal notes discrepancies in the zinc content declared by the appellant, which doesn’t align with the requirements of Chapter 79. Despite the appellant’s arguments, the tribunal finds no fault in the department’s reliance on test reports for classification.
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