2019 (10) TMI 1113 - AT - Customs

Classification of a product - long pepper/pippali - appellant classified their product under CTH 12119099 whereas the department proposed its classification under 09041110 - HELD THAT - The issue of classification of the aforesaid product is no more res integra and covered by the two successive judgments of this Tribunal in the appellant s own case GANESH INTERNATIONAL VERSUS COMMISSIONER OF CUSTOMS, NAGPUR 2004 (4) TMI 142 - CESTAT, MUMBAI and GANESH INTERNATIONAL VERSUS COMMISSIONER OF CUSTOMS, MUMBAI 2012 (9) TMI 537 - CESTAT, MUMBAI where this Tribunal after exhaustive analysis of the relevant material and evidence on record, classified the product under CTH 09041110. No contrary judgment has been placed on record by the appellant - appeal dismissed.

Summary

Issues: Classification of imported product under Customs Tariff Heading 12119099 or 09041110

In this case, the appellant had filed 12 Bills of Entry for clearance of long pepper/pippali, declaring their product under Customs Tariff Heading 12119099. However, a less charge memo was issued to the appellant demanding customs duty under a different classification - 09041110. The demand was confirmed with interest, and the appellant appealed the decision. The learned Commissioner (Appeals) partly allowed the appeal by restricting the demand to six months. The main issue in this case was the classification of the product, whether it should be under CTH 12119099 as declared by the appellant or under 09041110 as proposed by the department.

The learned AR for the Revenue argued that the issue was settled and not open for debate, citing previous judgments by the Tribunal in similar cases. The Tribunal, after reviewing the submissions and records, found that the issue of classification of the product was already settled in the appellant's own previous cases. No contrary judgment was presented by the appellant. Therefore, the Tribunal upheld the decision of the learned Commissioner (Appeals) and dismissed the appeal, as they found no reason to interfere based on the established precedent.

In conclusion, the appeal was dismissed as the Tribunal found that the issue of classification of the imported product had already been settled in the appellant's previous cases, and there was no new evidence or contrary judgment presented to warrant a different decision. The decision of the learned Commissioner (Appeals) to restrict the demand to six months was upheld, and the appeal was deemed devoid of merit.