2025 (1) TMI 495 - SCH - Customs

Classification of imported goods - Transponder, Muxponder, and Optical splitter cards - to be classified under Customs Tariff Item (CTI) 8517 62 90 or under CTI 8517 70 90 as claimed by the appellant - it was held by CESTAT that 'The subject cards are not similar in nature to NIC Cards and any reliance on the classification of NIC Cards to determine appropriate classification for the subject cards is misplaced - the subject cards deserves classification under CTI 8517 70 90.' HELD THAT - There are no reason to interfere with the impugned order passed by the Central Excise Service Tax Appellate Tribunal. Appeal dismissed.

Summary

In the Supreme Court case presided over by Hon'ble Mr. Justice J. B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan, the Court addressed a civil appeal. The appeal involved a delay of 89 days in filing, which the Court condoned. After reviewing the arguments presented by the learned Senior counsel for the appellant and examining the materials on record, the Court found "no reason to interfere with the impugned order" issued by the Central Excise Service Tax Appellate Tribunal. Consequently, the Civil Appeal was dismissed, and any pending applications were also disposed of.