2016 (1) TMI 52 - AT - Customs

Levy of appeal fee where no duty is involved - dispute is related to classification only - Maintainability of appeal - Held that - Impugned Order relates to classification only. There is no Order confirming duty or interest or penalty. Therefore, relying on the Larger Bench decision in the case of Glyph International Ltd. vs. Commissioner of C. Ex. &ST, Noida 2013 (8) TMI 17 - CESTAT NEW DELHI we hold that no fees is payable - Appeal is maintainable.

Summary

The appeal was deemed maintainable as no appeal fees were required since the impugned order related to classification only, without confirming duty, interest, or penalty. The decision was based on the case of Glyph International Ltd. vs. Commissioner of C. Ex. & ST, Noida 2013(31) STR 430(Tri-LB).