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2022 (9) TMI 325 - AT - CustomsClassification of imported goods - TV tuners - to be classified under tariff item 8473 3099 of First Schedule to Customs Tariff Act, 1975 or under tariff item 8528 7100 of First Schedule to the Customs Tariff Act, 1975 - confiscation - redemption fine - penalty - HELD THAT:- There is no doubt that the Central Board of Excise & Customs is empowered to issue circulars under the authority of section 151A for the purpose of uniformity in the classification of goods or with respect to levy of duty thereon. However, the said authority is circumscribed by proviso which debars directing of officers of customs to make a particular assessment or to dispose off a particular case in a particular manner. Furthermore, there is also an embargo on instructions which have the effect of interference with the discretion of Commissioner of Customs (Appeals) in the exercise of appellate function. Thus the said circular has the effect of binding the original authorities while permitting the appellate authorities under the administrative control of Central Board of Excise & Customs to take varying stands. The decision in COMPUAGE INFOCOM LTD. VERSUS COMMISSIONER OF CUSTOMS (SEAPORT-IMPORT) CHENNAI [2017 (11) TMI 1439 - CESTAT CHENNAI] laid down the principle that parts which are to be used principally with computers should rightly be classified under the appropriate tariff item within heading 8473 of the First Schedule to the Customs Tariff Act, 1975. Appeal allowed - decided in favor of appellant-assessee.
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