TMI Blog2023 (7) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... o be CTH 84713090 as ordered by the original authority, it is held that the appeal of the department on the issue of classification succeeds. The impugned order passed by the Commissioner (Appeals) is set aside. The appeal filed by the Department is allowed. - CUSTOMS APPEAL No. 41273 OF 2013 - FINAL ORDER No. 40571/2023 - Dated:- 17-7-2023 - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the documents and packages which showed description of goods as Samsung Galaxy Tabs , the Department was of the view that the goods are rightly classifiable as 'Tablet Computers' under CTH 84713090 and assessment was accordingly done. Respondent paid the duty under protest. The adjudicating authority passed the Order-in-Original dt. 01.08.2011 rejecting the classification adopted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-classification by the original authority, in the present case, the department had issued show cause notice for the previous imports made by the respondent invoking the extended period of limitation. Though the respondent is now accepting the classification, the accede to the issue of classification may be considered without prejudice to the respondent's right to put forward all contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied as mobile phone. Accordingly, the goods were assessed as Automatic Data Processing (ADP) Machines / Tablet Computers under CTH 84713090. At the time of hearing, the Ld. Counsel appearing for the respondent submitted that pursuant to the clarification issued by the Board vide circular No.20/2013-Cus. dt.14.5.2013, the respondent has adopted the said classification in their future imports. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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