Custom
TRT-2025-
Cestat-Mumbai
Date:-06-06-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order Date: 06 June 2022
Facts:
- The Appellant, M/s. Monotech System Ltd., filed this appeal against order-in-appeal for having upheld the determination of classification of imported goods against tariff item 8443 3910 of First Schedule to Customs Tariff Act, 1975 by the assessing authority with consequent liability of duties of customs.
- From the decision of the Tribunal in Monotech Systems Ltd that goods of identical description had been imported from the same supplier and, following the attempt of assessing authorities to revise the classification similar to that undertaken in the present dispute, carried in appeal, was held to be classifiable under CTH 8443 3250.
- The Tribunal held that in view of the classification of the same product by the Tribunal in a dispute, the classification adopted by the original authorities and sustained in the impugned order does not survive. Accordingly, the appeal is allowed by setting aside the impugned order.
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