CESTAT Allows Alternative Classification in Micromax Customs Case

Micromax Informatics Limited Vs Commissioner of Customs (CESTAT Delhi)

In the case of Micromax Informatics Limited vs Commissioner of Customs before CESTAT Delhi, Micromax appealed against a customs duty order by the Principal Commissioner. The order, dated August 30, 2019, denied Micromax’s claim for exemption on imported LED/LCD TV panels under Serial No. 432 of Notification No. 12/2012-CUS, asserting that the goods were incomplete panels and thus ineligible for the exemption. Customs argued the panels were merely open cells with T-con boards, which did not qualify as

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