IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, KOLKATA EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH - COURT NO.2 (Arising out of Order-in-Original No.10/Cus/CC(P)/WB/2023-24 dated 31.10.2023 passed by Commissioner of Customs (Preventive), Kolkata.)

M/s. Rimjhim Ispat Ltd.

(B-22-23, Industrial Area Bharwa, Sumerpur, Hamirpur, Uttar Pradesh-210502.)

…Appellant VERSUS Commissioner of Customs (Preventive), Kolkata …..Respondent (15/1, Strand Road, Custom House, Kolkata-700001.)

APPEARANCE Shri A.K.Prasad, Advocate for the Appellant (s)

Shri Faiz Ahmed, Authorized Representative for the Revenue CORAM: HON’BLE SHRI R. MURALIDHAR, MEMBER(JUDICIAL)

HON’BLE SHRI RAJEEV TANDON, MEMBER(TECHNICAL)

FINAL ORDER NO. 75428/2026 DATE OF HEARING : 12.03.2026 DATE OF DECISION : 25.03.2026 Per : RAJEEV TANDON :

The appellant is a manufacturer of iron and steel products. For purpose of manufacture they import Ferro Silicon from Bhutan. The said imports are made by them in bulk through Land Customs Station at Jaigaon, located at the Indo-Bhutan border.

2. The short question concerned in the present appeal is inclusion of the freight and insurance charges in the assessable value in accordance with the