2019 (6) TMI 1156

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..... irst Schedule to the Customs Tariff Act, 1975? - HELD THAT:- It is clear that the goods, operating as a vacuum cleaner, is equipped with electric motor. It, therefore, cannot be fitted within the description sought by the customs authorities. It is also clear that subsequent consignments have been assessed without any objection to the classification declared by the appellant. These were not altere .....

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..... and classified under Heading No. 8479 8999 of First Schedule to the Customs Tariff Act, 1975. The original authority ordered the goods to be re-classified under Heading No. 8508 6000 of the First Schedule to the Customs Tariff Act, 1975. 2. The two rival descriptions, as can be perceived from the Tariff, are that of the residual entry under other machines and mechanical appliances having .....

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..... es, being incorrect and there being no other alternative classification proposed, that which has been described in the bill of entry should, by default, be accepted. It is his further contention all consignments imported thereafter had been assessed to duty at 7.5% by acceptance of the declared classification instead of 10% confirmed in the impugned goods. 3. Learned Authorised Representa .....

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