Hand Mixers are different from Handheld Blender & not liable for BIS compliance

Kelhome Impex Vs Commissioner of Customs (CESTAT Bangalore)

After considering the submissions of both sides and perusal of the record, I find that the appellant filed the Bill of Entry and declared the goods as Hand Mixer which was assessed to duty of Rs.29,91,817/-and the appellant paid the duty. But thereafter the Department raised the objection that the said goods are subject to mandatory BIS compliance and the Bill of Entry was not certified by the BIS authorities and therefore , the same cannot be cleared for home consu

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