Dic India Ltd vs Kolkata(Port) on 28 August, 2024
In this case, from the flowchart extracted
hereinabove, we observe that the goods imported by
the Appellant is extracted from crude. Thus, we find
that the product viz. SCRIPTANE is appropriately
classifiable under CTH 2709. We observe that the
adjudicating authority has considered the
classification of the impugned goods under CTH 2710,
as the supplier of the goods classified the goods under
CTH 2710. The adjudicating authority also relied upon
the report of the Chemical Examiner to classify the
goods under the CTH 2710. In this regard, we observe
that it is the settled position of law that the Chemical
Examiner can only give an opinion about the nature of
the goods and not the classification of the goods.
Similarly, value of the goods, if any, mentioned by the
Chemical Examiner should be corroborated by other
evidences such as market enquiry. Reliance in this
Page 8 of 9
Appeal No.: C/75652/2015-DB
regard is placed on the decision in the case of Essar
Oil Ltd. v. Commissioner of Cus. (Preventive),
Jamnagar [2015 (326) E.L.T. 310 (Tri. - Ahmd.)].
We observe that the classification of the imported
goods is to be done as per the Tariff Entries, Section
Notes and Chapter Notes of the Customs Tariff Act,
1975. Classification of the goods mentioned by the
supplier in the Invoice is not relevant for determining
the classification of the goods imported into the
country. In this case, since the goods imported are
extracted from Crude, it appropriately fit into the
description of the Tariff Entry 2709. Accordingly, we
hold that the impugned goods imported by the
Appellant vide the two Bills of Entry as mentioned in
paragraph 2.1 supra, are appropriately classifiable
under Chapter Heading 2709 and they are eligible for
the benefit of exemption as per Sl. No. 487 of
Notification No. 21/2002-Cus. dated 01.03.2002.