classification of customs duty

In ‘Pennzoil Quaker State (I) Limited V. Commissioner of Customs (Import), Nhava Sheva’ – 2013 (5) TMI 741 - CESTAT MUMBAI the appellants imported Air fresheners (Paper type and spray type) and classified them under 3307.49. The classification of goods would continue to be very relevant and import unless all the goods attract the same rate of duty. Enquirers are, therefore, advised to contact the Customs administration of the country concerned, or to consult one of the following web sites with respect to duty rates: ‘Commissioner of Central Excise, Mumbai V. Pfizer Limited’ – 2015 (12) TMI 1150 - SUPREME COURT, ‘ICICI Bank Limited V. Commissioner of Customs (Airport – Cargo), Chennai’ – 2013 (11) TMI 494 - CESTAT CHENNAI, ‘Binani Cements Limited V. Union of India’ – 2013 (7) TMI 798 - GUJARAT HIGH COURT, ‘Patwa Photo Studio V. Commissioner of Customs (Import),  Mumbai – I’ – 2014 (2) TMI 170 - CESTAT MUMBAI, ‘Commissioner of Customs, New Delhi V. Capital business systems Limited’ – 2011 (3) TMI 1570 - CESTAT NEW DELHI, ‘Pennzoil Quaker State (I) Limited V. Commissioner of Customs (Import), Nhava Sheva’ – 2013 (5) TMI 741 - CESTAT MUMBAI, ‘AGS Transact Technologies Limited V. Commissioner of Customs (Import), Nhava Sehva’ – 2013 (5) TMI 808 - CESTAT MUMBAI, Notification No. The following case laws would discuss various issues involved on classification of goods: In ‘Commissioner of Central Excise, Chennai V. Toyota Tsusho Private Limited’ – 2015 (12) TMI 480 - SUPREME COURT the respondent imported ‘beef leather cut pieces set TFC 235 set’ which was classified under Customs Tariff Heading 4115 20 90 for which the exemption was claimed under Notification No. What Every Member of the Trade Community Should Know About: Tariff Classification. The combined nomenclature is updated annually. By: Mr. M. GOVINDARAJAN - January 9, 2016, || The Tribunal held that denial of cross examination of the chemical examiner whose reports are only evidences with the Revenue for re-classification of goods is right. Classification of goods has an important bearing on a number of other connected questions of both substantive and procedural consequences. There is no evidence that goods of refined category fall under Heading 2710. The Revenue contended that machines with facility to receive or accept cash is not ATM. In ‘Samsung India Electronics Private Limited V. Commissioner of Customs, Noida’ – 2015 (10) TMI 2258 - CESTAT NEW DELHI the Tribunal considered the issue to be decided is that whether Liquid Crystal Devices (LCDs) is classifiable under Tariff item 9013 80 10 or 8529 9090 of Customs Tariff Act, 1975. There are three types of import duties: customs duty, import excise, and import VAT. The Department classified the products under 3307.90. System of classification of Goods Customs duties are chargeable on the act of importation of Goods. demand of duty for an extended back period of five years on grounds of suppression of facts, willful mis-representation or fraud, envisaged under section of the Act. It means determining the subheadings or further subdivisions of the Combined Nomenclature (CN) under which the goods will be classified. XVI of Customs Tariff Schedule, relied on by Revenue covered only goods under Chapters 84 and 85 and not applicable to Chapter 90 as per Note (1)(m) of Sec. The Tribunal held that the goods are rightly classifiable under Heading 2709. Importing Motor Vehicles Granted Duty Exemption and Boats Granted GST Relief. Feedback || So the impugned order is clearly classifiable under Tariff item 84716026. Text - ghost Preferential Duty Rates. The Tribunal set aside the impugned order and allowed the appeal. The Commissioner (Appeals) upheld the findings of the lower authority. 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