Evasion of Custom duty on import of jelly cup & chocolate coated biscuits by way of misclassification – Delhi Customs case
The Delhi Customs detected a case where some assessees are importing jelly confectionery by declaring it as jelly cup by classifying it under chapter sub heading no.20079990 which attracts no countervailing duty (CVD) and no maximum retail price (MRP) based assessment.
The Delhi Customs feels that the goods are appropriately classifiable under Chapter Subheading No. 17049010 which attracts CVD @ 8% ad valorem and also attracts MRP based assessment.
The Chief Commissioner, Delhi Customs (P) brings this to the notice of all concerned for keeping a close watch.
Delhi Chief Commissioner's F.No . Cus . Pev : VIII/Intelligence / Noida / 1/08/Pt Dated 19 June, 2008