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2016 (11) TMI 1 - AT - CustomsClassification of goods - whether the goods namely LED Panel Indicator imported by the respondent is classifiable under Heading 85312000 as claimed by the respondent or 85318000? - Held that: - the Revenue though classified the goods in the bill of entry under Customs Tariff Heading No.85318000 has not challenged the same before Commissioner (Appeals). It is the respondent who challenged the classification in the Bill of Entry by filing appeal before the Commissioner (Appeals). The Commissioner (Appeals) decides the classification under heading 85312000. Therefore if at all any appeal is maintainable before the Tribunal of the Revenue shall be on the issue of conflicting tariff heading between the 85318000 and 85312000. The department is not allowed to file the appeal before the Tribunal claiming some third tariff item number 8538 - appeal dismissed - decided against Revenue.
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