2025-VIL-2059-CESTAT-AHM-CU
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CUSTOMS CESTAT Cases

Customs – Import of goods – Classification – Appellant imported Flat rolled product of Stainless Steel by classifying same under Chapter Heading 7219 – After investigation, department issued show cause notice to Appellant by proposing reclassification of imported goods under Chapter Tariff Heading 7220 and demand of differential duty – Principal Commissioner confirmed proposals made in show cause notice – Whether imported goods are classifiable under Chapter Heading 7219 as claimed by Appellant or under Chapter Heading 7220 as held in impugned order – HELD – While deciding classification, it is important to note as to what are the processes which have been carried out on imported products and either processes carried out are within permissible limits of heading. Imported goods need close scrutiny to arrive at most preferred heading irrespective of what heading had been claimed by party or has been sought in show cause notice by department. Issue is contentious and various considerations will come to root of matter to decide exact nature of imported goods such as processes it has undergone, its grade, apart from its composition. There is a scope of even going beyond the heading suggested by either party when exact nature of product gets determined. Matter is remanded to Adjudicating authority to determine classification of Cold Rolled Stainless Steel strips in coil with indicated grade. While doing so, Adjudicating authority shall be mindful of various permitted processes under various heads as per borrowing chain of processes of Explanatory Notes which are borrowing and further borrowing from various other heads of Chapter 72 – Appeals disposed of
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