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of <h1>Appeal dismissed; Cisco UC/IP phones held push-button telephones due to no inbuilt camera; First Schedule applied correctly.</h1> <h3>Commissioner Of Customs (Import) Air Cargo Complex, Mumbai Versus Reliance Sibur Elastomers Pvt. Ltd. & Etc.</h3> SC upheld CESTAT's classification of the Cisco UC/IP phones as push-button telephones, finding no record of an inbuilt video camera and thus no ... Re-classification of ‘CISCO UC/IP’ phones of different models - absence of ‘video camera’ in the ‘phones’ as disqualification for use in ‘video conferencing’ - fitment within one or another description of goods in the First Schedule to Customs Tariff Act, 1975 - it was held by CESTAT that 'the impugned goods are ‘push button’ telephones and that there is nothing on record about inbuilt video camera.' - HELD THAT:- There are no error in the order passed by the CESTAT. Appeal dismissed. 'Delay condoned.' The Court heard submissions and, after perusal of the CESTAT order and relevant Tariff entries, held that 'we do not find any error in the order passed by the CESTAT.' On that basis the appeal(s) was/were dismissed. Pending application(s), if any, were directed to stand disposed of.
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