The case involves the classification of imported solar lanterns ...

Solar lanterns with USB ports for solar charging classified under Customs Tariff Heading 94055040, not 85131090. No interference with classification decision.

Case Laws Customs

June 21, 2024

The case involves the classification of imported solar lanterns u/s Customs Tariff Heading 94055040 or CET 85131090 for benefit u/s Serial No.587 of Notification No. 050/2017-cus. Customs officials tested lanterns with inbuilt solar panels and USB ports. Test report did not disprove USB ports for solar charging. Tribunal referred to a similar case where technical opinion favored solar power charging. Appellants rightly classified lanterns u/s CTH 94055040. Mumbai Tribunal precedent supported solar power charging. OIA upheld, Revenue's appeal dismissed.

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The case involves the classification of imported solar lanterns ...

Solar lanterns with USB ports for solar charging classified under Customs Tariff Heading 94055040, not 85131090. No interference with classification decision.

Case Laws Customs

June 21, 2024

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