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2022 (10) TMI 747 - AT - CustomsClassification of imported goods - Antenna (Parts of telecommunication equipments) - change in classification from CTH 8570 7090 to 85176290 - Section 17(5) of the Custom Act, 1962 - HELD THAT:- Undisputedly both the sides agree that the same issue has been considered by the coordinate bench of CESTAT, in case of Reliance Jio Infocom COMMISSIONER OF CUSTOMS (IMPORT) MUMBAI VERSUS M/S RELIANCE JIO INFOCOM LTD [2019 (11) TMI 451 - CESTAT MUMBAI] and bench have decided the issue in favour of appellant. Since the same issue has been considered by the coordinate bench and the appeals filed by the revenue have been dismissed, this appeal also needs to be allowed - Appeal allowed.
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