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2018 (2) TMI 850 - AT - CustomsClassification of imported goods - Thermistor, Thermistor-sub assembly/ assembly - appellant claimed the classification under CTH---85334030, Thermistors - Revenue objected to the said classification holding that these ‘Thermisters’ are used in automobiles and are accordingly to be classified under Chapter heading 84159000 as parts of auto air conditioners. Held that: - identical issue decided in appellant own case CC, Patparganj Versus M/s Subros Limited [2018 (1) TMI 1023 - CESTAT NEW DELHI], where it was held that The present case, Note 2(a) has relevance and the impugned order correctly following the said Section Note alongwith explanation given under HSN to classify the resistor under Chapter 85. Appeal allowed - decided in favor of appellant.
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