Charging cases for Hering aids without built-in power conversion not classifiable as static converters

Sonova Hearing India Pvt Ltd. Vs Commissioner of Customs (CESTAT Mumbai) The case concerns a classification dispute relating to the import of “charging case without power supply” meant for use with hearing aids. The appellant imported such goods between October 2018 and August 2023 through 247 consignments and classified them under Tariff Item 9021 9010 as parts and accessories of hearing aids, attracting Basic Customs Duty (BCD) at 7.5%. However, the Department reclassified the goods under Tariff Item 8504 4030 as “static converters” or battery chargers, attracting BCD at 20%, resulti...