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TMI Blog2023 (10) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... and whereas the impugned consignment was used in motor vehicle namely Cars. HELD THAT:- Serial No. 9 of Notification No. 57/2017-Cus dated 30.06.2017 is meant for all goods which are classified under Chapter sub-heading 39199090, except the items which are specifically excluded in serial No. 9 which are following parts or parts of cellular mobile namely:- (i) Heat Dissipation Sticker Battery Cover (ii) Sticker-Battery Slot (iii) Protective Film for main Lens (iv) Mylar for LCD FPC (v) Film-Front Flash. Thus, except the above mentioned items which are also classifiable under CTH 39199090 all other goods will attract concessional rate of basic customs duty as provided in the said notification. The denial of the benefit of notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter wherein the assessment of the subject bills of entry was finalized denying them the benefit of Notification No. 57/2017-Cus. The appeal made by the appellant before Commissioner (Appeals) also did not succeed and therefore they are before us against the above mentioned orders-in-appeal. 3. Heard both the sides. 4. The only issue which needs to be answered by us is whether the subject goods namely Transfer Door Color Strip and Transfer Rear Door Color Strip which are classifiable under CTH 39199090 are entitled for the concessional rate of basic customs duty in terms of Notification No. 57/2017-Cus dated 30.06.2017 (as amended). Before proceeding further in the matter it will be proper to have a glance at Customs Tariff whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) (2) (3) (4) (5) 9. 3919 90 90 All goods other than the following parts or sub-parts or accessories of cellular mobile phones, namely: - (i) Heat Dissipation Sticker Battery Cover (ii) Sticker-Battery Slot (iii) Protective Film for main Lens (iv) Mylar for LCD FPC (v) Film-Front Flash 10% - 6. So far as classification of the said goods is concerned, there is no dispute with regard to classification of the said goods under CTH 39199090. The Revenue has also accepted the classification of the said goods under said heading. The only dispute is that department i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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