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2019 (12) TMI 1460 - AT - CustomsClassification of goods - Trapezoidal shaped pre-painted GI roof profiles - to classified under CTH 73089090 or under CTH 7216 - HELD THAT:- The dispute with regard to classification of the subject goods was under challenged before the Tribunal in the case of PRABHAT STEEL TRADERS PVT LTD, KAVI COMMERCIAL LTD VERSUS COMMISSIONER OF CUSTOMS (IMPORT-I) MUMBAI [2019 (2) TMI 506 - CESTAT MUMBAI] where it was held that the product in question should appropriately be classifiable under CTH 72169100. Since, the operation of the said order of the Tribunal has not been stayed or over ruled by the higher judicial forum, as per the principles of judicial discipline, the findings/observations recorded by the Tribunal in classifying the product under CTH 7216 cannot be disturbed at this juncture. There are no substance in the impugned order passed by the learned Commissioner of Customs (Appeals) - appeal allowed - decided in favor of appellant.
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