ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 07.06.2025
CESTAT Ahmedabad Upholds Correct Classification of Pre-Painted Galvanized Steel under CTH 7210
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad, has ruled in favor of the appellant-importer, KLJ Polymers & Chemicals Limited, setting aside a reclassification attempt and differential duty demand initiated by the customs department. The dispute revolved around whether the imported productโPre-painted Galvanized Steel Sheetsโshould be classified under Customs Tariff Heading (CTH) 7210 70, as declared by the importer, or under CTH 7225 99, as proposed by the department on grounds of alleged alloy content.
Dispute Summary
- Product: Colour-coated galvanized steel coils/sheets.
- Declared Classification by Importer: CTH 7210 (covering flat-rolled products of iron or non-alloy steel, plated or coated).
- Revenueโs Allegation: The product contains alloying elements (including boron), qualifying it under CTH 7225 for other alloy steel.
The customs authorities alleged suppression of facts and misdeclaration by the importer and raised a demand of differential duty, invoking extended limitation under Section 28 of the Customs Act.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Ahmedabad
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