Writ Court should not act as Expertise to classify Products Under Customs Tariff Act, requires Technical Analysis: Calcutta HC [Read Order]

By Kalyani B. Nair - On January 31, 2023 2:45 pm - 2 mins read
Writ Court - Products - Customs Tariff Act - Customs - Technical Analysis - Calcutta High Court - taxscan

In a recent judgment the Calcutta High Court observed that Writ Court should not act as Expertise to classify Products Under Customs Tariff Act, requires Technical Analysis. The petitioner, M/s Harsh Poly fabric, approached the Court to decide upon which chapter and classification of the Customs and Central Excise Tariff Act applied to its product….

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