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Notes


Case Laws

Carbonaceous Molecular Sieve (CMS). - See under CHAPTER 84.

Chemical. - Ankerhearth NB-70, being excluded from Chapter 69 in view of Note (1) thereof which restricts its scope only to ceramic products fired after shaping, is classifiable as 'Miscellaneous chemical products' under the residuary entry 38.01/19(1) (now 38.23) Customs Tariff Act, 1975. - Mishra Dhatu Nigam Ltd. v. Collector - 1992 (61) E.L.T. 313 (Tribunal).

Components for Cable Jointing Kits. - See under CHAPTER 85.

CRC anti-corrosive agent is classifiable under Heading 38.11 of Customs Tariff Act, 1975 and not under Heading 27.10 ibid. - Danmet Chemicals Pvt. Ltd. v. Commissioner - 1999 (112) E.L.T. 844 (Tribunal).

Desmodur VT 66 is classified under sub-heading 3823.90 of the Customs Tariff Act, 1975. - Collector v. Monarch Moulding (P) Ltd. - 1998 (102) E.L.T. 477 (Tribunal).

Dilauroyl Peroxide. - See under CHAPTER 29.

'Liladox 90P' excludible from Chapter 38 of the Customs Tariff by virtue of Note 1(a) thereof being a 'separate chemically defined compound' and not a preparation hence classifiable under sub-heading 2909.60 ibid. - In Re : DCW Ltd.-1997 (91) E.L.T. 221 (Commr. Appl.).

Metablen P-551 (Acrylic Processing Acid) & Metablen C-201. - (Acrylic Modifier) classifiable as prepared chemicals under sub-heading 3823.90, and not 3906.90 in view of the test report not categorical and clinching. - Classic Plastics (P) Ltd. v. Collector - 1992 (58) E.L.T. 297 (Tribunal).

Polishing Kit. - See under CHAPTER 90.

Polyols is classifiable under Heading 38.01 of the Customs Tariff and not under Chapter 39 ibid. - Commissioner v. U-Foam Pvt. Ltd. - 1996 (83) E.L.T. 182 (Tribunal).
 

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What is New?

Date: 13-06-2025
Notification No. 43/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 11-06-2025
Notification No. 42/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 06-06-2025
Notification No. 13/2025-Customs (ADD)
Seeks to impose Anti Dumping Duty on imports of ‘Insoluble Sulphur’ originating in or exported from China PR and Japan.

Date: 30-05-2025
Notification No. 38/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 30-05-2025
Notification No. 31/2025-Customs
Seeks to i. extend the specified condition of exemption to imports of Yellow Peas (HS 0713 10 10) to bill of lading issued on or before 31.03.2026; ii. to reduce the basic custom duty on crude soya bean oil (HS Code 15071000), crude sunflower oil (HS Code 15121110), and crude palm oil (HS Code 15111000) from 20% to 10%

Date: 26-05-2025
NOTIFICATION No. 37/2025-Customs (N.T.)
Notification of ICD Jalna, Maharashtra u/s. 7(1)(aa) of Customs Act, 1962" and it was issued under Section 7(1)(aa) of Customs Act, 1962

Date: 23-05-2025
Notification No. 30/2025-Customs
Seeks to amend notification No. 55/2022-Customs dated 31.10.2022 to remove the condition required for availing exemption on Bangalore Rose Onion.

Date: 23-05-2025
NOTIFICATION No. 36/2025 - Customs (N.T.)
Amendment in the Notification No. 63-1994-Customs (N.T) dated 21.11.1994 in respect of Land Customs Station, Raxaul

Date: 15-05-2025
Notification No. 34/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 09-05-2025
Notification No. 29/2025-Customs
Seeks to exempt works of art and antiques from Basic Customs Duty



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