2025 (2) TMI 388 - SCH - Customs

Classification of imported goods - Joss Powder for usage in their finished goods known as Jigged Powder - to be under Chapter sub-heading 1211 9029 as against the Appellant s claim that the product was classifiable under 4401 30 00 or not - it was held by CESTAT that There are no proper evidence being brought in by the Customs Department to adopt new classification under CET 12119029 particularly when even the Test Reports obtained from CRL do not support the view of the Department. HELD THAT - No case is made out for interference with the impugned order. The Appeals are accordingly dismissed.

Summary

The Supreme Court, in a judgment delivered by Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan, dismissed the appeals after considering the findings of the Customs, Excise, and Service Tax Appellate Tribunal, specifically in paragraphs 8 and 9, which did not warrant interference with the impugned order. The delay was condoned, and the appeals were subsequently dismissed. The legal representatives for the appellant included Mr. V C Bharathi, Mr. Gurmeet Singh Makker, Mr. Praneet Pranav, Mr. Kartikeya Asthana, Ms. Satya Jha, Mr. Ishaan Sharma.