Department cannot adopt conflicting positions on same issue in separate cases

Flextronics Technologies India Private Ltd. Vs Commissioner of Customs (CESTAT Chennai) In the case of Flextronics Technologies India Pvt. Ltd. vs Commissioner of Customs, CESTAT Chennai examined the classification and duty exemption of connectors imported by the appellant. Flextronics filed an appeal against an order by the Commissioner of Customs (Appeals-I), Chennai, which upheld the denial of a 0% Basic Customs Duty (BCD) on the import of connectors. These were initially classified under Customs Tariff Item (CTI) 85369090 for electronic connectors, claiming exemption under Notification No....