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CESTAT allowed appellant's appeal regarding classification of Low Noise Block Down Converter (LNB). The tribunal held that LNB should be classified under Customs Tariff Heading 85437099 per CBEC Circular No. 13/2013-Customs, not under Heading 85291099 as determined by Commissioner (Appeals). CESTAT ruled that Board circulars issued under Section 151A are binding on customs officers for uniformity and that changes in duty rates under GST notifications do not override classification rules under Customs Tariff Act unless formally amended. The tribunal emphasized that classification must be guided by principal function and HS explanatory notes. Commissioner (Appeals) order was set aside as improper for failing to follow established circular guidance and due process requirements.
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