2025 (2) TMI 757 - SCH - Customs

Classification of imported goods - parts of the shock absorbers to be classified under Customs Tariff Item CTI 8714 91 00 or under 8714 10 90? - it was held by CESTAT that Classification of the goods in the order impugned in this appeal under 8714 10 90 needs to be sustained. HELD THAT - There are no good ground and reason to interfere with the findings recorded by the Customs Excise Service Tax Appellate Tribunal. Hence the present appeal is dismissed.

Summary

The Supreme Court, with Hon'ble Chief Justice Sanjiv Khanna and Hon'ble Mr. Justice Sanjay Kumar, dismissed the appeal as they found no valid reason to interfere with the Customs, Excise & Service Tax Appellate Tribunal's findings. The delay was condoned, and any pending applications were disposed of.