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Classification

S.No

Citation

Name of the Party

Subject Heading

1

2012 (2) ECS (140) (Tri-Ban)(256 KB)

M/s Samalkot Power Limited &

The expression "all goods" used in the two Chapter Notes is significant and so is the expression "all items" used in the text of Heading 9801. The phrase "all items of machinery including ....required for the initial setting up a unit, or the substantial expansion of an existing unit, of a specified.... power project" means, to our mind, that the whole lot of items required for the setting up of a power plant or for the substantial expansion of an existing power plant will constitute a bundle or cluster to be covered by Heading 9801. The Chapter Notes appear to support this legal fiction embodied in Heading 9801. If some of the items/goods are removed from this bundle, the residue will not go to constitute a new power plant or an expanded power plant. Therefore, it is imperative that, for classification under Heading 9801, the bundle of items/goods must be complete so as to be considered to be "required for the setting up of a power plant.

 

2

 

2013(1) ECS (113) (Tri-Ahd)(233KB)

 

M/s Gujarat Adani Port Ltd

The moment Bill of Entry is filed in respect of the vessels and import duty is paid, the vessels cease to be foreign going vessels. Therefore, the diesel and other provisions on board the vessel cease to enjoy the benefit of exemption available to such items in stores in foreign going vessel

3

2013 (1) ECS (98) (Tri-Mum)(198 KB)

M/s Lark Chemicals Pvt. Ltd

In Ambalal case, hon'ble apex court held that smuggled goods cannot be considered as imported goods. Therefore, even if the goods have been brought into India by concealing the same in the baggage, the goods cannot classified as baggage. Supreme Court has further held that in respect of smuggled goods, no duty exemption shall apply. Therefore, the rate of duty is to be applied in at the tariff rate applicable on the goods after properly classifying the same

4

2014 (1) ECS (233) (Tri-Del)](231 KB)

M/s. Unifax Systems & Others

Deliberate mis-declaration of fax machines with intent to evade payment of duty

5

2014 (3) ECS (192 ) (Tri - Bang.)(1.544 MB)

M/s Coastal Energy Pvt. Ltd.

Once the Department depending upon the definition and specifications comes to the conclusion that the product is bituminous coal and it fulfils the definition given therein and in view of the settled law that when there is a specific definition available in the tariff, trade parlance is not relevant. What is required the Department is to show that what is imported fulfils the definition as given in the tariff and if in trade parlance the product has another name, that could not make a difference to the classification issue.

6

2014 (4) ECS (224) (Tri-Del)(125 MB)

M/s. Shree Gopal Vanaspti Ltd.

Shortenings are specifically mentioned in explanatory notes to T.H.15.17 and these are in the nature of mixtures and preparations of animal or vegetable fats or oils, these are covered under 15.17 and hence not eligible for exemption under Notifi cation No.4/2005-CE dated 1.2.2004