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of <h1>SC of India Upholds Tribunal's Order in Custom Appeal No. 51167 of 2020, Dismisses All Related Applications</h1> <h3>PRINCIPAL COMMISSIONER OF CUSTOMS Versus VODAFONE IDEA LIMITED</h3> The SC of India dismissed a civil appeal, choosing not to interfere with the Customs, Excise & Service Tax Appellate Tribunal's order dated 01.07.2024 ... Classification of imported goods - Hybrid/Pure Matrix Cards for PTN Equipment - to be classified under under CTI 8517 70 90 or under CTI 8517 70 10 as parts of goods falling under Heading 8571 and CTI 8517 70 90 for Small Form Factor Pluggable for PTN Equipment? - it was held by CESTAT that Hybrid/Pure Matrix Cards for PTN Equipment would be classifiable under CTI 8517 70 10 as ‘parts’ of goods and Small Form Factor Pluggable for PTN Equipment would be classifiable under CTI 8517 70 90. HELD THAT:- There are no reason to interfere with the impugned order passed by the Customs, Excise & Service Tax Appellate Tribunal - The Civil Appeal is, accordingly, dismissed. The Supreme Court of India, with Justices J.B. Pardiwala and Manmohan presiding, issued an order regarding a civil appeal. The Court decided not to interfere with the 'impugned order dated 01.07.2024' from the Customs, Excise & Service Tax Appellate Tribunal in Custom Appeal No. 51167 of 2020. Consequently, the civil appeal was dismissed, and any pending applications were disposed of.
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