Home Case Index All Cases Customs Customs + AT Customs - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 223 - AT - CustomsClassification of imported goods - WISMO modules and connectors - classifed under CTH 8473 21 00 and avail the benefit of Notification No. 5/2004-Cus dated 08.01.2004 under Sl.No.355 or classified under CTH 8517 90 attracting a concessional rate of 10% Basic Customs Duty (BCD) as available at SI.No.359 of the Notification 5/2004 Cus.dated 08.01.2004, as amended - Held that: - the issue is similar as decided in the case Linkwell Telesystems (P) Ltd. vs. CC&CE, Hyderabad-II [2009 (5) TMI 446 - CESTAT, BANGALORE] and the decision apply where it was held that classifiable under Tariff item 8529 90 90 ibid and not under heading 85.17 ibid which relates to line telegraphy. The impugned items would be correctly classifiable under CTH 8529 90 90 - Benefit of concessional rate of duty under Notification No. 21.2002-Cus. is available. - appeal allowed - decided in favor of appellant.
|