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Case Laws

Abbalide. - See under CHAPTER 33.

Coal tar distilled phenol (hydrated) containing 90.05% (by weight) of purity of phenol is classifiable under sub-heading 2907.11 of Customs Tariff Act, 1975 as pure phenol and not under sub-heading 2707.60 ibid. - Shubham Dyes & Chemicals v. Collector - 1999 (106) E.L.T. 215 (Tribunal) and Sonkamal Enterprises v. Collector - 1999 (113) E.L.T. 649 (Tribunal).

Dilauroyl Peroxide is classified under sub-heading 2909.60 of Customs Tariff and eligible for exemption under Notification No. 32/94-Cus. - In Re : DCW Limited - 1997 (89) E.L.T. 245 (Commr. Appl.).

Dilauroyl Peroxide is classified under sub-heading 2909.90 of the Customs Tariff and not under Heading 38.15 ibid, expressly covered by the Notification No. 32/94-Cus. as amended by Notification No. 142/94-Cus. even though the tariff heading of impugned goods wrongly stated in the said notifications as Heading 38.15 ibid. - In Re : Chemplast Sanmar Ltd. - 1997 (91) E.L.T. 490 (Commr. Appl.).

Ethylene Glycol Monoethyl Ether being an Ether derivative of Ehtylene Glycol is covered by more specific entries 53E and 38 of the Notification Nos. 136/86-Cus., and 39/90-Cus., respectively and not by entries 66A and 8 ibid which merely refers to Ethyl Glycol. - Liberty Oil Mills Ltd. v. Collector - 1994 (73) E.L.T. 644 (Tribunal).

Fungicides in diluted forms are classifiable under Heading 29.42 of the Customs Tariff, and under Heading 38.08 of the Excise Tariff for levy of countervailing duty. - Kisan Chemicals v. Collector - 1996 (86) E.L.T. 543 (Tribunal).

Isocynates - Desmoudur T-80 classifiable under sub-heading 2929.10 and not 3909.50 Customs Tariff Act, 1975 - Section Note 3 to Section VI not applicable - Board's circular No. 2/89-CX. 3(F. No. 93/22/88-CX.3). - Poly Foam Industries v. Collector of Customs - 1990 (47) E.L.T. 427 (Tribunal) and Voltas Ltd. v. Collector - 1991 (52) E.L.T. 48 (Tribunal).

Perfumery - Abbalide. - See under CHAPTER 33.

Phenol USP grade having prophylactic/therapeutic value used predominantly as a drug classifiable under the sub-heading 2907.11 and eligible for benefit of Notification 77/86-Cus. - Shrikrishma Fine Chemical & Pharmaceuticals v. Collector of Customs - 1990 (46) E.L.T. 594 (Tribunal).

Tetramethyl Tetraphenyl trisiloxane (Silicon oil) is diffusion pump fluid used in diffusion pump to produce high vacuum in television/cathode ray tube and is a separate chemically defined organic compound classifiable under sub-heading 2931.00 Customs Tariff Act, 1975. - Prakash Pipes & Industries v. Collector - 1992 (62) E.L.T. 580 (Tribunal).

'3-Dimethylamine 1-chloro propane Hcl' to which aqueous solution of Hcl is added merely for stabilisation is the same as '3 dimethylamine 1-chloropropane' eligible for benefit of Notification No. 179/86-Cus. - Note 1(f) of Chapter 29 Customs Tariff Act, 1975. - Rhone Poulenc (India) Ltd. v. Collector - 1992 (60) E.L.T. 259 (Tribunal).

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Date: 29-05-2020
Circular No. 26/2020-Customs
Review of Circular No. 17/2020 dated 03.04.2020 namely, 'Measures to facilitate trade during the lockdown period- section 143 AA of the Customs Act, 1962'

Date: 29-05-2020
Notification No. 48/2020-CUSTOMS (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver- Reg.

Date: 28-05-2020
Instruction No. 7/2020- Customs
Special drive for disposal of applications for fixation of Brand Rate of Duty Drawback.

Date: 27-05-2020
Notification No. 9/2020-Customs (ADD)
Seeks to levy definitive anti-dumping duty on imports of 'Electronic Calculators of all types excluding calculators with attached printers, commonly referred to as printing calculators; calculators with ability to plot charts and graphs, commonly referred to as graphing calculators; programmable calculators',originating in, or exported from, People's Republic of China for a period of five years, in pursuance of final findings of sunset review investigations issued by DGTR and in supersession of the notification No. 24/2015- Customs (ADD), dated the 29th May, 2015.

Date: 22-05-2020
Notification No. 47/2020-CUSTOMS (N.T.)
Appointment of CAA in case of in case of M/s Satnam Steels, Rajkot.

Date: 22-05-2020
PUBLIC NOTICE No. 06/2015-2020
Inclusion of Gopalpur Port, Odisha as a Port of Registration under Para 4.37 of Handbook of Procedures, 2015-2020.

Date: 22-05-2020
TRADE NOTICE NO. 12/2020-2021
Issuance of Preferential Certificate of Origin for India’s exports to Thailand and Vietnam under ASEAN-India FTA

Date: 21-05-2020
Notification No. 24/2020 - Customs
Seeks to amend notification No. 56/2000-Customs dated 05.05.2000, No. 57/2000-Customs dated 08.05.2000 and No. 40/2015-Customs dated 21.07.2015 providing for extension of last date of export by six months, for those cases where the last date of export falls between 01.2.2020 and 31.7.2020 due to the outbreak of COVID-19 pandemic.

Date: 21-05-2020
Notification No. 25/2020 - Customs
Inclusion of Gopalpur Port [INGPR1] as notified port for getting benefits under AA/ EPCG schemes and other export incentive schemes like MEIS/SEIS and other such schemes.

Date: 21-05-2020
Notification No.46/2020 - Customs (N.T.)
Exchange Rates Notification No.46/2020-Custom (NT) dated 21.05.2020.

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