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Case Laws

Carbon neck bushes being classifiable under Chapter 68 of the Customs Tariff Act, 1975 as parts of recycle solution feed pump, are excluded from the purview of Notification No. 69/87-Cus. - Southern Petrochem. Indus. Corpn. Ltd. v. Collector - 1997 (94) E.L.T. 683 (Tribunal).

Diamond rollers. - See under CHAPTER 82.

Glasseal 2.5 mm black is classifiable under Heading 68.07 of Customs Tariff Act, 1975 as an article of bitumen and not as an article of glass fibre under Heading 70.19 ibid. - STP Ltd. v. Commissioner - 1999 (113) E.L.T. 125 (Tribunal).

Granite Press Roll. - See under CHAPTER 84.

Grinding wheels. - Electroplated diamond grinding disc without framework is classifiable under Heading 68.04 of CustomsTariff Act, 1975 and not under Chapter 82 ibid. - Perfect Engg. Enterprises v. Commissioner - 1998 (103) E.L.T. 248 (Tribunal).

Karbate tubes made of artificial graphite impregnated with phenolic resin and part of heat exchanger are classifiable under sub-heading 6815.10 of Customs Tariff Act, 1975 w.e.f. 28-2-1986 in view of Chapter Note 1(a) to Chapter 84. - Grasim Industries Ltd. v. Collector - 1998 (103) E.L.T. 515 (Tribunal).

Machinery parts made of artificial graphite. -It is well settled that goods would fall in Chapter 68, sub-heading 6815.10 of Customs Tariff Act, 1975 only if they are made of natural graphite. That does not make Note 1(a) to Chapter 84 of the said Tariff redundant. - Binani Zinc Ltd. v. Commissioner - 1999 (112) E.L.T. 578 (Tribunal).

Shaft sleeves are classifiable under Chapter 68 and not under Chapter 84 of the Customs Tariff Act, 1975. - Southern Petrochem. Indus. Corpn. Ltd. v. Collector - 1994 (69) E.L.T. 710 (Tribunal).

"Torchseal 4 mm black" described as a pre-fabricated water-proofing membrane is classifiable under Heading 68.07 of Customs Tariff Act, 1975, as it has been designed for use as, and sold as, water-proofing layer. - STP Ltd. v. Commissioner - 1999 (113) E.L.T. 125 (Tribunal).

Wood and articles of wood - Master board composed predominantly of calcium silicate, cellulose fibre and mica and used in manufacture of 'fire doors' and has other multifarious uses is neither classifiable under sub-heading 3823.90, nor under 6809.90 and Heading No. 68.15 but under sub-heading 6808.00 of Customs Tariff Act, 1975-Rule 3(a), not 3(b), of Interpretative Rules applicable. - Kutty Flush Doors and Furniture Co. Pvt. Ltd. v. Collector - 1992 (62) E.L.T. 642 (Tribunal).

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Date: 24-01-2020
Notification No. 01/2020-Customs (ADD)
seeks to amend notification No. 40/2017-Customs(ADD) dated 25-08-2017, to revise anti-dumping duty on imports of "Sodium Nitrite" originating in or exported from China PR, in pursuance of final findings of sunset review investigations issued by DGTR vide notification No. 15/06/2016-DGTR dated the 8th November 2019..

Date: 23-01-2020
A.P. (DIR Series) Circular No.20
Merchanting Trade Transactions (MTT) – Revised Guidelines

Date: 23-01-2020
A.P. (DIR Series) Circular No.19
‘Voluntary Retention Route’ (VRR) for Foreign Portfolio Investors (FPIs) investment in debt – relaxations

Date: 23-01-2020
A.P. (DIR Series) Circular No.18
Investment by Foreign Portfolio Investors (FPI) in Debt

Date: 21-01-2020
Circular No. 4/2020 – Customs
Clarification relating to import of gifts - Reg

Date: 20-01-2020
A.P. (DIR Series) Circular No.17
Introduction of Rupee derivatives at International Financial Services Centres (IFSC)

Date: 17-01-2020
TRADE NOTICE NO. 46/2019-20
Mis-classification goods under 'Others' category at the time of Import- reg.

Date: 16-01-2020
Notification No.05/2020 - Customs (N.T.)
Exchange Rates Notification No.05/2020-Custom (NT) dated 16.01.2020.

Date: 15-01-2020
Notification No. 03/2020- Customs (N.T.)
Notification of Ghasuapara LCS for imports also by amendment of Notification No. 63/1994-Customs dated 21st November 1994

Date: 15-01-2020
Notification No. 04/2020-CUSTOMS (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seed, Areca nut, Gold & Silver - reg.

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