Photography flashlights which produces flash for short duration is classified under CTH 9006

Simpex Industriesb Vs Principal Commissioner of Customs (Import) (CESTAT Delhi) CESTAT Delhi held that photography flashlights which produces a flash for a very short duration are classifiable under Customs Tariff Heading 9006 99 00 and not under 9405 40 10. Accordingly, Principal Commissioner cannot discard order of Commissioner (A) and Joint Commissioner to reclassify the goods. Facts- M/s Simpex Industries has filed this appeal to assail the order dated 08.05.2024 passed by the Principal Commissioner of Customs. The order rejects the declared value of the imported goods covered under vari...