Civil Appeal Diary No. 42993 of 2024

COMMISSIONER OF CUSTOMS (IMPORT) v. GROUP PHARMACEUTICALS LTD.

Date Issued: 14 October 2024
Source: 2025 (391) E.L.T. 47 (S.C.)
Views: 10

Summary

Fritted glass (Ground glass) - Classification - Fluoro Calcium Phospho-Silicate (Biomin F-Ground glass) and Chloro Calcium Phospho-Silicate (Biomin C-glass) imported with plastic pellets as packing container - Aforesaid goods were to be used in manufacture of toothpaste - Importer classified goods under Tariff Item 3207 40 00 of Customs Tariff as Glass Frit - Revenue re-classified import goods under Tariff Item 3824 99 90 ibid as preparation of chemical and allied industry and separately classified plastic pellets/containers under Tariff Item 3923 10 90 ibid, demanded duty accordingly and imposed penalty on assessee importer for mis-classification of goods - CESTAT in impugned order had held that goods ibid were fretted glass more appropriately and specifically classifiable under Tariff Item 3207 40 00 ibid and that this classification was also supported by C.B.E. & C. Circular No. 3/2012-Cus., dated 1-2-2012 - As regards separate classification of plastic containers/pallets, used as packing material, it was held that since these containers were not of durable nature for repetitive use, there was no requirement for separate classification and these were to be classified along with…