2025-VIL-1972-CESTAT-HYD-CU
  1. Home
  2. 2025-VIL-1972-CESTAT-HYD-CU

CUSTOMS CESTAT Cases

Customs - Classification of mixture of Liquefied Petroleum Gas (LPG) – Butane, Eligibility for the exemption benefits under Customs Notification No. 21/2002 and Central Excise Notification No. 4/2005 - The goods were provisionally assessed and classified under CTH 2711 1300 as "Butane" - Appellant filed a refund claim seeking classification under CTH 2711 1900 as "Others" to avail the benefit of exemptions under Customs Notification No. 21/2002 and Central Excise Notification No. 4/2005. The Adjudicating Authority as well as the Commissioner (Appeals) upheld the classification under CTH 2711 1300 and denied the exemption benefits - Whether the imported goods should be classified under CTH 2711 1900 as "Others" or under CTH 2711 1300 as "Butane" – HELD - The imported goods were indeed a mixture of Propane and Butane, with Butane being the predominant component at up to 98%. The goods were described on the B/E and relevant documents as "LPG-Butane". The lower authorities were right in conclusion that at the correct classification was under CTH 2711 1300 as "Butane", and not under CTH 2711 1900 as "Others" - the exemption notifications were amended vide Notification No. 37/2005-Customs and Notification No. 18/2005-Central Excise, which included "Liquefied Petroleum and Butane mixture, Liquefied Propane, Liquefied Butane" in the exemption, but these amendments were effective from 02.05.2005. Since the goods in the present case were imported and cleared for home consumption prior to 02.05.2005, the appellant was not eligible for the exemption benefits - The classification of the imported goods under CTH 2711 1300 as "Butane" and the denial of exemption benefits for the period prior to 02.05.2005 is upheld – The appeal is dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTR-9 & GSTR-9C of FY24-25
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?