2021 (1) TMI 1206

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..... T affirmed the view of the Commissioner of Customs (Appeals) that equipment in question is nothing but vibrating massager. The CESTAT has dismissed the appeals filed by the appellant. In any case, there is a delay of 814 days in filing the appeals. - Civil Appeal Diary No. 23118 of 2020 - - - Dated:- 22-1-2021 - Indira Banerjee and Sanjiv Khanna, JJ. Shri Balbir Singh, ASG, Merusagar S .....

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..... The CESTAT affirmed the view of the Commissioner of Customs (Appeals) that equipment in question is nothing but vibrating massager. The CESTAT has dismissed the appeals filed by the appellant inter alia with the following observations : 5...It is not disputed that these goods are being imported since last 14/15 years without any changes in the nature of product and being classified as a genera .....

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