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2017 (11) TMI 623 - HC - CustomsClassification of goods - Traction Control Cabinet (TCC) - whether TCC imported vide Bill of Entry dated 26.07.2013 was classifiable under the heading “8537” which covers Boards, panels, consoles, desks, cabinets and other bases equipped with two or more apparatus of heading “8535” or “8536”, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90 and numerical control apparatus other than switching apparatus of heading “8517”? - condonation of delay. Held that: - We fail to understand as to how the appellant can be aggrieved and prefer an appeal, when their stand and stance stands affirmed in appeal. In the aforesaid circumstances, we do not think that any ground or reason for condonation of delay is made out - the impugned order and the present order would not be construed as an order which would constrain or bind the Revenue from taking a stand that TCC, i.e., “traction control cabinets” are classifiable under the heading “8537” in any other case relating to a separate Bill of Entry, if permissible in law. We also clarify that in case the appellant/revenue takes this stand, it will be open to the assessee/importer to contest the said position - appeal dismissed - decided against appellant.
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