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2023 (7) TMI 1297 - AT - Customs


Issues Involved:
1. Classification of imported antennas.
2. Applicability of CBIC Circular No. 01/2018-Cus dated 15.01.2018.
3. Relevance of previous judgments and technical opinions.

Summary:

1. Classification of Imported Antennas:

The primary issue in this case was the classification of imported antennas under the Customs Tariff. The respondents had filed Bills of Entry for the clearance of antennas, which were reassessed by the Assistant/Deputy Commissioner under tariff item 85176290 instead of the claimed 85177090. The Commissioner (Appeals) overturned this reassessment, classifying the antennas under 85177090, aligning with the importers' claims. The Tribunal upheld this decision, noting that the antennas are passive elements and not machines, thus fitting the classification under 85177090 as parts of telecommunication equipment.

2. Applicability of CBIC Circular No. 01/2018-Cus dated 15.01.2018:

The original authority had relied on CBIC Circular No. 01/2018-Cus to classify the antennas under 85176290. However, the Commissioner (Appeals) found that the adjudicating authority did not independently apply its mind and merely quoted the circular without considering the specific submissions of the appellants. The Tribunal supported this view, emphasizing that quasi-judicial authorities must independently assess each case and provide reasoned orders.

3. Relevance of Previous Judgments and Technical Opinions:

The Tribunal referred to previous judgments, particularly the case of Reliance Jio Infocomm [2019 (369) ELT 1713 (Tri-Mum)], where a similar issue was decided in favor of the respondents. The Tribunal noted that the Hon'ble Apex Court had not granted a stay on this decision, and thus, it remained a valid precedent. Additionally, technical opinions, including those from Prof. Girish Kumar of IIT Bombay, supported the classification of the antennas under 85177090. The Tribunal also noted that the antennas are passive elements and do not function independently, reinforcing their classification as parts under 85177090.

Conclusion:

The Tribunal dismissed the revenue's appeal, upholding the Commissioner (Appeals)'s decision to classify the imported antennas under tariff item 85177090. The Tribunal emphasized the need for independent assessment by adjudicating authorities and relied on previous judgments and technical opinions to support its decision.

(Order pronounced in the open court)

 

 

 

 

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