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2025 (1) TMI 1387 - SCH - CustomsClassification of imported goods - LG Watch W7 - classifiable under CTH 91021900 as claimed by the appellant or is classifiable under CTH 85176290 as confirmed vide the Order-in-Original? - it was held by CESTAT that The product imported is a Smart Watch which is classifiable under 8517 6290. The appellant has wrongly classified it under 9102 1900. Thus the benefit under exemption Notification No. 152/2009-Cus. was not available to products of 8517 tariff entry hence it is held that same has wrongly been claimed. HELD THAT - The appeal is admitted for hearing. Time of six weeks granted to the appellant to pay the amount payable as per the impugned orders under protest and subject to final outcome of this appeal.
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