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2019 (1) TMI 1821 - AT - CustomsClassification of imported goods - Encoder/Multiplexer/Modulator - classifiable under Customs Tariff Heading 8517 as claimed by the assessee or under CTH 8528 as claimed by the Revenue? - HELD THAT:- In the very same impugned order, the Adjudicating Authority classified the goods under CTH 8528 and confirmed the demand for the normal period but set-aside the demand for the extended period. The respondent filed Appeal which has been decided on merit in the case of M/S MODERN COMMUNICATIONS & BROADCAST SYSTEMS P. LTD VERSUS C.C., - AHMEDABAD [2018 (12) TMI 172 - CESTAT AHMEDABAD] whereby the classification of the goods was held classified under CTH 8517 and demand confirmed by the Adjudicating Authority was set-aside and the said appeal was allowed. The present appeal of the Revenue is also against the same impugned order and is only against setting aside of demand for the extended period. Since, on merits the appeal has been decided by this Tribunal in favour of the assessee, the appeal of the Revenue does not survive. Appeal dismissed - decided against Revenue.
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