2013 (10) TMI 573

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..... it under Heading 84.73 of Customs Tariff Act, 1975 - By a Special Investigation and interpretation of competing entries, the Department has classified the said product, i.e T.V. Tunner, under the Heading 8528 and demanded differential duty revising the earlier assessment practice - the classification of T.V. Tunners under Heading 8528 against claimed Heading 8473, was debatable - the applicants we .....

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..... said T.V. Tunners have been classified by the Customs House at Kolkata as well as other Customs Houses at different places. He has submitted that whatever the fact relating to classification of the said product has been disclosed by them. It is his submission that on the basis of the interpretation of competing entries, namely, Heading Nos.8473 8528, the Department has revised the classification .....

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..... the adjudicating authority that the earlier mis-clarification has resulted due to non-disclosure of facts or mis-leading of facts by the applicant. 4. Heard both sides and perused the records. We find that the issue revolves around a very narrow compass. Prima-facie, we find that the practice of assessment of T.V. Tunners imported by the applicant as well as across the country, have been classif .....

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