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2021 (1) TMI 1206 - SC - CustomsClassification of imported goods - morning walkers - health oxygen equipment - to ba classified under the Chapter Heading CTH 9019 10 20 or Chapter Heading 9506 90 10 - condonation of delay in filing appeal - HELD THAT:- The CESTAT affirmed the view of the Commissioner of Customs (Appeals) that equipment in question is nothing but vibrating massager. The CESTAT has dismissed the appeals filed by the appellant. In any case, there is a delay of 814 days in filing the appeals.
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