Home Case Index All Cases Customs Customs + AT Customs - 2024 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (1) TMI 1218 - AT - CustomsClassification of imported goods - Encoder/Multiplexer under different Model - classifiable under Tariff Heading No. 85 17 6290 as declared by appellant or under 85 28 of Customs Tariff Act, 1975, as claimed by the revenue? - entitlement for exemption Notification No. 24/2005-CUS (Sr.No.13) dated 01.03.2005 - HELD THAT:- This issue in the appellant’s own case has been decided by this Tribunal in M/S MODERN COMMUNICATIONS & BROADCAST SYSTEMS P. LTD VERSUS C.C., - AHMEDABAD [2018 (12) TMI 172 - CESTAT AHMEDABAD] where it was held that it is clear that as the impugned goods are having the function of transmission of data and other functions and hence the same would merit classification under CTH 8517. Accordingly, we hold that the goods are classifiable under CTH 8517. From the above decision, it can be seen that this Tribunal has decided the classification of the goods in question under CTH 85 17 6290. Following the above decision in the present appeal also appellant’s goods are correctly classifiable under CTH 85 17 6290. Moreover, in the revenue’s appeal, the revenue has proposed to classify the goods under CTH 85 28 7100. However, in the show cause notice, it was proposed to classify under CTH 85 28 7390. Therefore, the new grounds in the appeal cannot be made which is beyond the scope of show cause notice. The impugned order is set aside - Assessee’s appeal is allowed and revenue’s appeal is dismissed.
|