Case Law Details
Bharti Airtel Ltd Vs Commissioner of Customs (CESTAT Mumbai)
Conclusion: CESTAT observed that the products in question would be classifiable under CTH 85177090 and not CTH 85176290 based on HSN and the Departmental Circular could not run contrary to the Judicial Pronouncements.
Facts: In the said case, the appeal have been filed by the appellant is directed against order in appeal No. 32(Arshiya FTWZ)/2021(JNCH)/Appeals dated 22.06.2021 passed by the Commissioner of Customs (Appeals), Mumbai-II, Nhava Sheva. By the impugned order, the Commissioner (Appeals) held as follows:
“12. In view of above, I find that assessments of imported Antenna (Parts of telecommunication equipments) made by the OA by revising the claimed classification from CTH 8570 7090 to 85176290 in 51 Bills of Entry (mentioned in table above) are sustainable. Accordingly, I upheld the Speaking Order – Order-in-Original No. 65/2020-21/AC/NS-GEN/CAC/JNCH dated 12.05.2020 in respect of said 51 Bills of Entry.
13. The Appeal filed by M/s. Bharti Airtel rejected accordingly.”
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