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Classification of imported items under Customs Tariff Headings and benefit of Notifications. Analysis: The case involves the classification of imported items under Customs Tariff Headings and the eligibility for benefits under specific Notifications. The appellant, a PSU, imported two items and filed 20 bills of entry. The first item, described as a "Model LSP 340 E Fixed Wireless Telephone (NIU Hardware)," was initially classified by the appellant under different headings to avail benefits under specific Notifications. The Department disagreed with the classification and denied the benefits claimed. The issue primarily revolved around the classification of this item as a "cellular phone" under Customs Tariff Heading 8525 20 17 to avail concessional rates under relevant Notifications. The appellant contended that the item should be classified as a "cellular phone" based on previous judgments, including one by the Mumbai Bench in a similar case and upheld by the Apex Court. The Tribunal considered these precedents and agreed with the appellant's classification, noting that the item should indeed be classified as a "cellular phone" under Heading 8525 20 17 of the Customs Tariff, thereby entitling the appellant to the benefits under the relevant Notification. The Tribunal also highlighted that a Circular by the Board had no effect, as confirmed by the High Court of Andhra Pradesh, further supporting the classification of the item as a "cellular phone." In conclusion, the Tribunal allowed the stay application and appeal in favor of the appellant, granting them consequential relief based on the cited judgments. The decision emphasized the correct classification of the item as a "cellular phone" under the specific Customs Tariff Heading and the entitlement to benefits under the relevant Notification.
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