TMI Blog2022 (9) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... lar assessment or to dispose off a particular case in a particular manner. Furthermore, there is also an embargo on instructions which have the effect of interference with the discretion of Commissioner of Customs (Appeals) in the exercise of appellate function. Thus the said circular has the effect of binding the original authorities while permitting the appellate authorities under the administrative control of Central Board of Excise Customs to take varying stands. The decision in COMPUAGE INFOCOM LTD. VERSUS COMMISSIONER OF CUSTOMS (SEAPORT-IMPORT) CHENNAI [ 2017 (11) TMI 1439 - CESTAT CHENNAI] laid down the principle that parts which are to be used principally with computers should rightly be classified under the appropriate tari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he imported goods are reception apparatus for television even if not accompanied by a video display screen and the adjudicating authority had relied upon the Explanatory Notes to heading 8528 in the Harmonized System of Nomenclature (HSN) and upon note (2) to section XVI of the First Schedule to the Customs Tariff Act, 1975 requiring parts of goods , which are included in any of the headings of chapter 84 or 85, to be classified in their respective headings even if they are principally for use with machines of headings 8471 of First Schedule to the Customs Tariff Act, 1975. 2. Revenue is also in appeal against the impugned order for not having imposed with mandatory penalty under section 114A of Customs Act, 1962. 3. Learned Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 701 (Tri.-Mumbai)]. 5. Having considered the rival submissions, we find that the impugned order has relied almost entirely on the elaboration by Central Board of Excise Customs in the circular supra. There is no doubt that the Central Board of Excise Customs is empowered to issue circulars under the authority of section 151A for the purpose of uniformity in the classification of goods or with respect to levy of duty thereon. However, the said authority is circumscribed by proviso which debars directing of officers of customs to make a particular assessment or to dispose off a particular case in a particular manner. Furthermore, there is also an embargo on instructions which have the effect of interference with the discretion of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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