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Customs - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Classification of goods - LED Panel Indicator - The Commissioner ...

Case Laws     Customs

November 1, 2016

Classification of goods - LED Panel Indicator - The Commissioner (Appeals) decides the classification under heading 85312000. Therefore if at all any appeal is maintainable before the Tribunal of the Revenue shall be on the issue of conflicting tariff heading between the 85318000 and 85312000. The department is not allowed to file the appeal claiming some third tariff item number 8538 - AT

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