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2019 (11) TMI 129 - AT - CustomsValuation of imported goods - import of multiplexers, satellite receivers, test and measurement equipments, computers, software and rack - rejection of declared value - items together constituted “Headend” for Cable TV operations - classification of the item - whether classifiable under heading 85438999 or not - inclusion of freight and insurance charges in assessable value - HELD THAT:- The issue is squarely covered by the decision of CESTAT Delhi bench in the appellants own case BRIGADIER R DESHPANDE, M/S. INDUSIND MEDIA & COMMUNICATION. LTD. VERSUS COMMISSIONER OF CUSTOMS, NEW DELHI [2017 (11) TMI 1343 - CESTAT NEW DELHI] where it was held that the imported goods are rightly classifiable under 8525. It is evident that exactly identical imports were affected by the appellants from Delhi and Mumbai. Even the quantities, unit value and FOB value as per the six invoices filed in respect of the imports made at Delhi and Mumbai was identical. Hence the issue as decided by the tribunal in case of Delhi imports will squarely cover the imports made at Mumbai. Since we find that the issue is squarely covered by the said decision in case of appellant themselves we follow the said decision and remand the matter back to adjudicating authority for re-computation of differential duty and penalties to be imposed in light of re-computed duty liabilities - appeal allowed by way of remand.
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