2025-VIL-541-CESTAT-AHM-CU
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CUSTOMS CESTAT Cases

Customs Duty - Tariff Classification, Preferential Tariff Treatment, Benefit of India-South Korea CEPA – Appellant imported "Copper Rod Nominal Dia 8mm with ATSM B49" and claimed benefit of "NIL" Basic Custom Duty (BCD) under India-South Korea Comprehensive Economic Partnership Agreement (CEPA) - Department classified the goods under CTH 74081190 instead of CTH 74071020 as declared by the appellant and demanded BCD @ 5% as the goods under CTH 74081190 were not exempted under CEPA - Whether the goods should be classified under CTH 74071020 as declared by the appellant or under CTH 74081190 as determined by the Department – HELD - The goods were in coil form, which as per the Chapter Notes of the Customs Tariff Act, are excluded from the definition of "Bars and Rods" and fall under the category of "Wire". Therefore, the correct classification of the goods is under CTH 74081190 and not under CTH 74071020 as declared by the appellant - The Tribunal relied on the clear statutory provisions and the physical form of the goods (in coils) to arrive at this conclusion. The Department was, therefore, justified in denying the CEPA benefit, as the goods under CTH 74081190 were not exempted under the relevant CEPA notification - The appeal was partly allowed by way of remand to the adjudicating authority to examine the aspect of limitation based on the documents submitted along with the Bills of Entry – Ordered accordingly - Whether the extended period of limitation under Section 28(4) of the Customs Act was rightly invoked by the department – HELD - The description of the goods being in "coil form" was not mentioned in the Bills of Entry, which is the most vital document in import. However, the same was mentioned in the packing list and in a cryptic manner in the Certificate of Origin. The adjudicating authority is directed to verify whether the packing list and other documents mentioning the goods in coil form were submitted along with the Bills of Entry. If these documents were provided, the extended period of limitation may not be applicable. However, if the benefit of limitation is not available, the extended period and the penalties would be sustained.
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