Confirming differential duty not proposed in Show Cause Notice is unsustainable

Philips India Limited Vs Commissioner of Customs (Air Cargo) (CESTAT Chennai)

The case of Philips India Limited vs Commissioner of Customs (Air Cargo) was brought before the CESTAT Chennai concerning the classification and eligibility for duty exemption of imported goods. The appellant contended that the goods were accessories to MRI machines and thus eligible for concessional rates.

The appellant had imported goods declared as “Sonalleve MR HIFU KIT (Accessories for MRI system)” and claimed concessional rates of duty. The dispute arose when the department allege

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