Classification of goods - LED Panel Indicator - The Commissioner ...

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

November 1, 2016

Case Laws Customs AT

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

View Source

← Previous Next →

Classification of goods - LED Panel Indicator - The Commissioner ...

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

November 1, 2016

Case Laws Customs AT

You may also like:

Right of department to file any appeal or cross-objections before the Commissioner (Appeals) against Refund order - the Department could neither have filed an appeal...

Imported goods consisting of a plastic body, heating element, lid, and thermostat for an electric kettle were classified under Customs Tariff Item (CTI) 8516 71 00 as a...

The MCPCB (Metal Core Printed Circuit Board) is to be classified under Heading 85.34 (Tariff Item 8534 0000) as 'Printed Circuits' and not under Heading 94.05 (Tariff...

Condonation of delay in filing appeal before Commissioner (Appeals) - Initially the appellant was advised to file a representation before the Chief Commissioner against...

LED chips imported were initially self-classified by importer under CTH 85414100. However, LED items are classifiable under CTHs 8539, 8541 and 9404 based on functions....

Classification of imported goods - the LCD Panels are to be classified under Chapter Heading 9013 8010 and parts of LCD panels are to be classified under Chapter Heading...

Introduction of the authority of Joint Commissioner (Appeals) - In order to reduce burden or bottleneck of small cases with small amount of disputes and demand from...

The court held that the revenue authorities cannot question the decision of the Development Commissioner regarding bunching of products for domestic tariff area (DTA)...

Reassessment of Bill of Entry - case of the Revenue is that respondent should have appealed before the Commissioner (Appeals) against the assessment of the Bill of Entry...

The AAAR determined that Aluminium Composite Panels/Sheets are properly classified under HSN 7606, not under HSN 3920 or HSN 7610. Applying Rule 3(b) of the General...

Classification of goods - Aluminium composite penal/sheet - The ACPs are sandwich panels comprising two aluminium sheets bonded to a non-aluminium core. The combined...

Classification of imported LCD Panels for CTV - classified under CTH 9013 80 10 or under Chapter SH 8529? - classification of impugned LCD Panels to be under Tariff Item...

Classification of indicator panel incorporating Liquid Crystal Devices (LCDs) - Since these LCD modules are not meant for electrical signaling apparatus or for indicator...

Classification - Import of LED panel or LED Television - LED panels devoid of speakers, remote controls, power cables, Mother board and sockets can scarcely be called as...

MCPCBs should be classified under CTH 8534 as standard PCBs, not under CTH 94054090 as parts of LED lamps. CESTAT dismissed Revenue's appeal, holding that MCPCBs cannot...

Quick Updates: