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2022 (2) TMI 967 - AT - CustomsClassification of imported goods - Antenna for base station imported by the appellant - whether classifiable as parts of base station under CTH 85177090 as claimed by the appellant or as machine/equipment for the reception, transmission and conversion of data under CTH 85176290 as claimed by the Revenue? - HELD THAT:- The very same issue in the appellant’s own case has been decided by this tribunal’s Mumbai Bench in COMMISSIONER OF CUSTOMS (IMPORT) MUMBAI VERSUS M/S RELIANCE JIO INFOCOM LTD [2019 (11) TMI 451 - CESTAT MUMBAI] where it was held that the correct classification of the Antenna for base station is under Sub-heading 85177090 as “parts”. Since, the main issue of classification has been addressed, the other ancillary/alternative submission/issues on the eligibility of various exemption notifications issued in support of the classification of the said goods, becomes more of academic, hence not analysed. The identical issue in the appellant’s own case has been decided by tribunal Mumbai Bench wherein it was held that the antenna imported by the appellant is correctly classifiable under customs 85177090 as parts. Following this tribunal, it is held that the impugned order is not sustainable. The appeal is allowed - decided in favor of appellant.
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