𝐒 𝐉 𝐄𝐗𝐈𝐌 𝐒𝐞𝐫𝐯𝐢𝐜𝐞𝐬

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Dated: 22.01.2025

CESTAT Chennai allows Classification of imported goods with duty Exemption benefits

The CESTAT Chennai recently issued rulings on customs classification disputes involving M/s. Bharath FIH Ltd., addressing the classification of receivers, microphones, and mobile phone parts. The tribunal upheld the importer’s claims in several cases, granting duty exemptions and dismissing penalties, while clarifying key aspects of customs notifications and tariff applicability.

Key Highlights of the Proceedings:

1. Classification of Receivers: The tribunal upheld the importer’s classification under the tariff heading 85177090, dismissing the Revenue’s reclassification to 85181000 and allowing duty exemptions.
2. Dispute on Microphones: The tribunal ruled that microphones are not eligible for exemptions under Sl. No. 6A of Notification No. 57/2017-Cus. due to specific exclusions in subsequent notifications. Duty demands were restricted to the normal period, with no penalties imposed.
3. Connectors and Mobile Phone Parts: Disputes over connectors and parts like battery covers and camera lenses were resolved in favor of the importer. The tribunal confirmed their classification under CTH 85177090, granting exemption benefits.
4. Exemption Eligibility: The rulings highlighted the significance of adhering to specific entries in customs notifications and clarified the scope of exemptions for mobile phone components.
5. Dismissal of Revenue Appeals: The tribunal dismissed appeals by the Revenue challenging non-imposition of redemption fines, citing the unavailability of goods and a lack of suppression by the importer.

These rulings underscore the tribunal’s commitment to interpreting customs law in line with legislative intent while balancing the rights of importers.

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Source: CESTAT Chennai

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