Reassessing ‘cameras’ under general description instead of declared specified classification unjustified

Creative Newtech Ltd Vs Commissioner of Customs (Import) (CESTAT Mumbai)

CESTAT Mumbai held that rejecting exemption benefit and duty demand u/s 28 of Customs Act, 1962 by reassessing ‘cameras’ under general and residual description i.e. ‘others’ under 8525 8090 instead of declared specified classification i.e. 8525 8020 is unjustified.

Facts- Impugning the order of Commissioner of Customs (Import), Air Cargo Complex (ACC), Chhatrapati Shivaji Maharaj International

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