2025 (2) TMI 888 - SCH - Customs

Classification of imported goods - whether the same merits classification under Customs Tariff Item (CTI) 2309 9090 as claimed by the appellants; or is it classifiable under Customs Tariff Heading (CTH) 29.36 as determined by the learned Commissioner of Customs for deciding on the appropriate levy of customs duty? - it was held by CESTAT that The impugned goods are classifiable under 2309 9090 of the First Schedule to the Customs Tariff Act 1975. - HELD THAT - There are no good ground and reason to interfere with the impugned judgment especially in the light of Circular No. 188/22/96-CX dated 26.03.1996. Hence the present appeals are dismissed.

Summary

The Supreme Court, with Hon'ble Chief Justice Sanjiv Khanna and Hon'ble Mr. Justice Sanjay Kumar presiding, dismissed the appeals as they found no valid reason to interfere with the impugned judgment, particularly in light of Circular No. 188/22/96-CX dated 26.03.1996. The delay was condoned, and any pending applications were disposed of. Appellant represented by Mr. N. Venkataraman, A.S.G., and others, while the Respondent was represented by Mr. Abhishek Vikas, AOR, and others.