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Case Laws

Cable sealing system (heat shrinkable sleeves - insulating material). - See under CHAPTER 85.

Cellulose Acetate film scrap. - The Notification No. 227/76-Cus., dated 2-8-1976 prescribed a concessional rate of duty, among other things on "film scrap". Imported cellulose acetate film scrap is eligible to the duty concession as it is not restricted to cinematographic film scrap as contended by the Department. - Ruby Products v. Collector - 1983 (14) E.L.T. 2054 (Tribunal).

Correctable Film Ribbons Jumbo Rolls (Rolls of Polyethylene film coated on one side with carbon), 660 mm wide, are not typewriter ribbons but raw material for manufacture of typewriter ribbons hence they are classifiable under Heading 39.20 and not under sub-Heading 9612.10 of Customs Tariff Act, 1975. - Towa Ribbons Pvt. Ltd. v. Collector - 1993 (66) E.L.T. 320 (Tri.).

Chlorosulphonated polyethylene. - See under CHAPTER 40.

Crayons preparation. - See under CHAPTER 32.

Filtering system parts. - See under CHAPTER 84.

Filter Screen for Hydrosol being made of plastic is classifiable under sub-Heading 3926.99 of Customs Tariff Act, 1975. - Amrit Solar (P) Ltd. v. Commissioner - 1999 (114) E.L.T. 757 (Tribunal).

Foam sheets to be used as pads for painting tools after being cut to size in pieces being in running length, cannot be treated as incomplete or unfinished pads for paint hence classifiable under sub-Heading 3926.40 of the Customs Tariff Act, 1975 and not under sub-Heading 9603.40 ibid. - Shreeji Industries v. Collector - 1999 (112) E.L.T. 736 (Tribunal).

Hypalon 40. - See under CHAPTER 40.

Hypalon is classifiable as synthetic rubber and not as synthetic resin - Chapters 39 and 40 of Customs Tariff Act, 1975. - Indian Cable Co. Ltd. v. Collector - 1997 (89) E.L.T. 657 (Cal.).

Insulating paper - Class E. - The 'E' Class insulating material must possess temperature resistance of 120 degree celcius plus higher degree of di-electric strength etc. Such high degree of insulation in 'E' class material comes only from the plastic film portion. Accordingly it is classifiable under Heading 39.01/06. But it is not entitled to the exemption under Notification 37/78-Cus., as the exemption is confined to goods falling under Chapter 48, Customs Tariff. - Collector v. Wash Udyog - 1987 (31) E.L.T. 73 (Tribunal).

Plastic Cellulose nitrate discs being not rectanglular or squares, are not sheets falling under Heading 39.20 Customs Tariff Act, 1975 and not eligible for benefit of Exemption Notification No. 226/76-Cus. - Note to Chapter 39. - Rawal Industries v. Collector - 1992 (62) E.L.T. 727 (Tribunal).

Polyester film. - See under CHAPTER No. 84.

Polyols. - See under CHAPTER 38.

Polypropylene - Vestolen P.6522 grey and Vestolen 6502 Block is a polypropylene, and not block copolymer eligible for exemption under Notification 227/76-Cus.-Chapter 39 Customs Tariff Act, 1975. - Heli Plastics Ltd. v. Collector - 1990 (50) E.L.T. 183 (Tribunal).

Polystyrene - Copolymers thereof having about 87.5% Styrene are classifiable under sub-heading 3903.90 of Customs Tariff Act, 1975. - Satya Vijay Exports Pvt. Ltd. v. Collector - 1990 (51) E.L.T. 457 (Tribunal).

Polyurethane Resin Polytetramethylene Adipal Glycol (PTMAG). - Polyol containing more than five monomer units used for manufacture of thermo plastic polyurethane classifiable under sub-heading 3907.99, and not 29.05, of Customs Tariff Act, 1975. - Urethane India Ltd. v. Collector - 1991 (56) E.L.T. 886 (Tribunal).

Printing of HDPE woven sacks, which fall within the purview of plastic industry, hence are not treatable as a product of printing industry - Notification No. 231/88-Cus., dated 1-8-1988. - Paharpur Plastics v. Collector - 1994 (74) E.L.T. 445 (Tribunal).

PVC flocked sheets in rolls are classifiable under Heading 39.21 and not 39.26 of Customs Tariff Act, 1975.- Plast Fab v. Collector - 1993 (66) E.L.T. 441(Tri.).

PVC Log Rolls for electric insulation. - See under CHAPTER 85.

Seals used in manufacture of hydraulic cylinders. - See under CHAPTER 84.

Silicone oil.- Silicones include resins, elastomers and fluids. Fluids include oils. Irrespective of its end use silicone fluid in primary form is assessable under the same head as silicone. Hence silicone oil is classifiable under Chapter 39 of the Customs Tariff. - Collector v. Hico Products Ltd. - 1988 (34) E.L.T. 643 (Tribunal).

Stainless steel screws with plastic washers. - Items imported to be considered as set of articles and not classifiable under Heading 73.18 of Customs Tariff Act, 1975, screw being made of stainless steel while washer made of plastic. Item being imported in bulk and not for retail sale. Rule 3(b) of Rules of Interpretation not applicable. Items classifiable under sub-Heading 3926.90 of Customs Tariff Act, 1975 highest rate of duty being applicable in view of Section 19 of Customs Act, 1962.- Commissioner v. SPIC Ltd. - 1998 (97) E.L.T. 137 (Tribunal).

Surlyn Copolymer of ethylene and 10% methacrylic acid with a density of 0.9222 is classifiable under sub-Heading 3901.10 of Customs Tariff Act, 1975 - Interpretative Rule 3(b). - R. Maganlal & Co. v. Collector - 1990 (50) E.L.T. 580 (Tribunal).

Unexpanded sleeves. - See under CHAPTER 85.

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Date: 25-08-2020

Date: 12-07-2020
Instruction No. 12/2020-Customs
Requirement of AGMARK certification prior to import of Blended edible vegetable oils-reg.

Date: 10-07-2020
Notification No. 30/2020 - Customs
Seeks to amend notification No. 09/2012-Customs dated 09.03.2012, providing for extension of last date of re-import by three months, for those cases where the last date of such re-import falls between 01.2.2020 and 31.7.2020 due to the outbreak of COVID-19 pandemic.

Date: 10-07-2020
Instruction No. 11/2020-Customs
Requirement of Veterinary Certificate for Import of Milk and Milk Products into India-reg

Date: 09-07-2020
Notification No. 18/2020-Customs (ADD)
Seeks to extend anti-dumping duty on import of Phenol originating in or exported from South Africa, imposed vide Notification No. 32/2015-Customs(ADD) dated 10.07.2015, up to and inclusive of 9th January, 2021.

Date: 08-07-2020
Notification No. 17/2020-Customs (ADD)
Seeks to levy definitive anti-dumping duty on imports of ' Steel and Fibre Glass Measuring tapes and their parts and components ',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

Date: 06-07-2020
Notification No. 29/2020-Customs
Seeks to further amend notification no. 152/2009 dated 31.12.2009, to increase the rate of duty of customs on imports of Phthalic Anhydride originating in Korea RP and imported under the India-Korea Comprehensive Economic Partnership Agreement, on recommendation of preliminary findings of Directorate General of Trade Remedies under India-Korea Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017.

Date: 06-07-2020
Circular No.32/2020-Customs
Circular No.32/2020-Customs dt 6th July 2020 on Turant Customs – Turant Suvidha Kendra and Other Initiatives for Contactless Customs - reg.

Date: 02-07-2020
Notification No. 55/2020 - Customs (N.T.)
Exchange Rates Notification No.55/2020-Custom (NT) dated 02.07.2020.

Date: 01-07-2020
Notification No. 58/2020 – Central Tax
Seeks to make eighth amendment (2020) to CGST Rules

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