Tribunal upholds Customs Tariff Heading classification appeal, citing settled precedents and restricting demand period.

The Tribunal dismissed the appeal in a case concerning the classification of an imported product under Customs Tariff Heading 12119099 or 09041110. The appellant's classification under CTH 12119099 was challenged by the Revenue, citing settled precedents. The Tribunal upheld the decision of the Commissioner (Appeals), restricting the demand to six months, as the issue had been previously settled in the appellant's own cases without any new evidence or contrary judgment presented. The appeal was deemed devoid of merit, and the decision of the Commissioner (Appeals) was affirmed.

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Issues: Classification of imported product under Customs Tariff Heading 12119099 or 09041110

In this case, the appellant had filed 12 Bills of Entry for clearance of long pepper/pippali, declaring their product under Customs Tariff Heading 12119099. However, a less charge memo was issued to the appellant demanding customs duty under a different classification - 09041110. The demand was confirmed with interest, and the appellant appealed the decision. The learned Commissioner (Appeals) partly allowed the appeal by restricting the demand to six months. The main issue in this case was the classification of the product, whether it should be under CTH 12119099 as declared by the appellant or under 09041110 as proposed by the department.

The learned AR for the Revenue argued that the issue was settled and not open for debate, citing previous judgments by the Tribunal in similar cases. The Tribunal, after reviewing the submissions and records, found that the issue of classification of the product was already settled in the appellant's own previous cases. No contrary judgment was presented by the appellant. Therefore, the Tribunal upheld the decision of the learned Commissioner (Appeals) and dismissed the appeal, as they found no reason to interfere based on the established precedent.

In conclusion, the appeal was dismissed as the Tribunal found that the issue of classification of the imported product had already been settled in the appellant's previous cases, and there was no new evidence or contrary judgment presented to warrant a different decision. The decision of the learned Commissioner (Appeals) to restrict the demand to six months was upheld, and the appeal was deemed devoid of merit.

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