TMI Blog2018 (7) TMI 1680X X X X Extracts X X X X X X X X Extracts X X X X ..... case of HILITE ELECTRICALS VERSUS COMMISSIONER OF CUSTOMS, CALCUTTA [1999 (11) TMI 231 - CEGAT, CALCUTTA] - Department has not gone in appeal against this order and therefore, we are of the view that the same cannot be changed at this juncture particularly, when product has not undergone any change. Appeal dismissed - decided against Revenue. - Customs Appeal Nos. 389/2009, 491/2009 & 558/2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it should be classified under Chapter Heading 95069010 instead of CTH 90191020. 3. Ld. D.R. from the Department has stated that the goods are classifiable under Chapter 95069010 as the same is Health Oxygen equipment and it is marketed as Morning Walker . He has relied upon the grounds contained in appeal memorandum and the website of the exporter i.e. www.morningwalker.com. The import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is still valid. He further draws our attention towards the order passed by the Committee of Commissioners which has reviewed the impugned order stating that the impugned goods are correctly classifiable under Chapter 95069010, which presently carries a greater rate of basic Customs duty than that under Heading CTH 90191020. More importantly, the licensing aspect of this item has been removed and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssification. It is not disputed that these goods are being imported since last 14/15 years without any changes in the nature of product and being classified as a general purpose exerciser in the Chapter Heading 90191020. Therefore department s contention to reclassify the goods under 95069010, which carries higher rate of duty is not warranted. 6. We have considered the submissions from both th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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