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‘Receiver’ being part of phone is classifiable under CTH 8517: CESTAT Chennai
Case Law Details
- Case Name
- Bharath FIH Ltd. Vs Commissioner of Customs (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Bharath FIH Ltd. Vs Commissioner of Customs (CESTAT Chennai)
CESTAT Chennai held that ‘Receiver’ being part of the phone is classifiable under CTH 8517. Thus, classification sought to be made by the Revenue under CTH 8518 lacks merit and hence, order is set aside.
Facts- The assesse-importer imported certain items vide various Bills of Entry declared as “Receiver” by classifying them under CTH 85177090, paid the Basic Customs Duty (BCD) at 5% thereby claiming the benefit under Notification No.50/2017-Cus. dt. 30.06.2017, for the period 04.07.2017 to 30.01.2018.
Entertaining a doubt tha...
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