2025 (1) TMI 492 - SCH - Customs

Classification of imported goods - goods imported by the appellants for providing support services in respect of telecommunication networking equipment - whether, the goods merits classification as parts under CTH 8517 70 as claimed by the appellants; or, is it classifiable as apparatus under CTI 8517 6290 as contended by the Department - eligibility for exemption under the Notification No. 11/2014 Customs dated 11.07.2014 for deciding on the appropriate levy of customs duty - it was held by CESTAT that 'the impugned goods under consideration would appropriately be classifiable under CTH 8517 70 and not under CTH 8517 62 90, as claimed by Revenue' - HELD THAT - It not required to interfere with the judgment and order passed by the Custom Excise Service Tax Appellate Tribunal,West Zonal Bench at Mumbai. The Civil Appeal is dismissed.

Summary

In the Supreme Court judgment, Justices Pamidighantam Sri Narasimha and Manoj Misra presided over the case. The Court addressed a petition involving a delay, which was subsequently condoned. The primary legal determination was the decision not to interfere with the existing judgment and order of the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench at Mumbai, dated December 18, 2023. The case pertained to Customs Miscellaneous Application No. 85971/2022 in Customs Appeal No. 86992 of 2021. Consequently, the Civil Appeal was dismissed.