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of <h1>Supreme Court Overturns Tribunal Decision on Hearing-Aid Earphones Classification</h1> <h3>ARPHI ELECTRONICS (P) LTD. Versus COLLECTOR OF CENTRAL EXCISE, MUMBAI</h3> ARPHI ELECTRONICS (P) LTD. Versus COLLECTOR OF CENTRAL EXCISE, MUMBAI - 2001 (128) E.L.T. 51 (S.C.) The Supreme Court ruled in favor of the appellant in an appeal against the Customs, Excise and Gold (Control) Appellate Tribunal's order regarding the classification of hearing-aid earphones. The Tribunal's decision to apply Tariff Item 85.18 for countervailing duty was deemed incorrect as the goods should be classified under Tariff Item 90.21. The appellant successfully argued for the concessional rate of duty under Notification No. 71/86, and the Tribunal's order was set aside.
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