Commissioner (Appeals) Classifies LED Panel Indicators Under Tariff 85312000; Revenue May Appeal on Conflicting Headings.

Classification of goods - LED Panel Indicator - The Commissioner (Appeals) decides the classification under heading 85312000. Therefore if at all any appeal is maintainable before the Tribunal of the Revenue shall be on the issue of conflicting tariff heading between the 85318000 and 85312000. The department is not allowed to file the appeal claiming some third tariff item number 8538 - AT .....

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