Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2019 (1) TMI 669

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... been examined by this Tribunal in the appellant’s own case WHIRLPOOL OF INDIA LTD. VERSUS COMMR. OF CUS. (IMPORT), NHAVA SHEVA [2014 (6) TMI 192 - CESTAT MUMBAI] and the classification of the impugned goods are held to be under CTH 84212120 as household type filters - benefit of notification cannot be denied - appeal dismissed - decided against appellant. - Appeal No. C/1189 to 1197/2012 - A/8795 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent as household use under Tariff Entry CTH 89212120 denying the benefit of exemption Notification No. 6/2006-CE. Aggrieved by the said order, the appellant filed an appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. The learned Advocate for the appellant submits that the classification of the said product has been decided again .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ds imported by the appellant merit classification under CTH 8421 21 20 as household type filters and not under the residual category under CTH 8421 21 90 as Other . Thus the appeals are devoid of merits and accordingly we dismiss the same. 6. We do not find any justifiable reason nor made out in the present appeals to deviate from the said findings of the Tribunal. Consequently, following .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates