customs payable on any
imported goods, one has to make an assessment of the imported goods for
its correct classification under the First Schedule ... closely examine the
scope of the contending classification for determining correct classification
of the imported goods. The various headings of entire Chapter
customs payable on any
imported goods, one has to make an assessment of the imported goods for
its correct classification under the First Schedule ... closely examine
the scope of the contending classification for determining correct
classification of the imported goods. The scope of goods covered under
closely examine the scope of the contending classification for
determining correct classification of the imported goods. The relevant
headings and their tariff entries ... conclusion as to which of these two classification
is more appropriate for classification of impugned goods, as we had carried
out, the detailed analysis
precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made
up of different components, and goods put up in sets ... precise description of the goods.
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets
state that the impugned goods are
not covered by such category of goods listed therein; the imported goods
are simple measuring apparatus and are incapable ... closely examine the scope of the contending classification for
determining correct classification of the imported goods. The various
headings of entire Chapter
closely examine the scope of the contending
classification for determining correct classification of the imported goods.
The relevant headings and their tariff entries ... conclusion
as to which of these two classification is more appropriate for classification
of impugned goods. Therefore, we need to examine the specific customs
tariff
attached hereto.
classification, being a complete mobile
set attracting CTH Redetermination of classification of
85171400/85171219 with respect to goods and Computation of
the declaration ... respect
respect to description and to the description and classification of
classification of the said goods. the said goods. Section 111(m) of the
Section
Classification. I have gone through
the rule 1 to the General Interpretative Rules of
classification and I find that as per Rule 1, classification
shall ... improperly imported goods. Section 111 provides that
goods brought from the place outside India are liable to
confiscation if the goods are improperly imported
factors is changed then the classification may
change and therefore theindustry cannot decide the classification in
such type of goods. The Assessee intentionallyhid the fact ... improperly imported goods, etc. -
The following goods brought from a place outside India shall be liable to
confiscation:
(m) any goods which do not correspond
Rule 3(a) of General
Interpretative Rule (GIR) is applicable for classification of
goods at "heading level" only and not at tariff item ... incorrect. The
Public Notice Dated 17.01.2020 has subject as "Mis-
classification of goods under 'Others' category at the time
