‘Receiver’ being part of phone is classifiable under CTH 8517: CESTAT Chennai

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 peri

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