2021 (2) TMI 258 - AT - Customs

Tribunal rectifies product classification error, grants exemption benefit under Notification No. 57/2017

M/s. Ingram Micro India Pvt. Ltd. Versus Commissioner of Customs, Chennai – VII

M/s. Ingram Micro India Pvt. Ltd. Versus Commissioner of Customs, Chennai – VII - TMI Issues:Rectification of error in the final order regarding product classification and exemption benefit eligibility under Notification No. 57/2017.Analysis:The appellant filed a ROM application seeking rectification of an error in the Final Order related to the classification of the product and the eligibility for exemption benefit. The appellant's counsel argued that the department incorrectly classified the product under CTH 85176990, leading to the denial of the exemption benefit. The Tribunal confirmed the classification as CTH 85176290 but did not explicitly state the appellant's eligibility for the exemption benefit. The Tribunal noted the error in mentioning the confirmed classification as 85176290 instead of 85176990 and rectified it. The Tribunal clarified that since the goods fall under CTH 85176290, the appellant is eligible for the benefit of Notification No. 57/2017. The ROM application was allowed in favor of the appellant.This judgment highlights the importance of accurately reflecting the product classification and ensuring clarity regarding the eligibility for exemption benefits under relevant notifications. The Tribunal corrected the error in the final order to accurately reflect the confirmed classification as CTH 85176990 and explicitly stated the appellant's eligibility for the exemption benefit under Notification No. 57/2017. The decision emphasizes the need for precision and clarity in legal documents to avoid confusion and ensure the correct application of relevant laws and notifications in tax matters.