https://www.taxtmi.com/caselaws?id=377593 The Tribunal ruled in favor of the appellants in a case involving the classification of Audio Video Receivers (AVRs) and Home Theatre Systems (HTS). The Tribunal held that the devices should be classified under Customs Tariff Heading (CTH) 8518, not CTH 8527 as contended by the Department. Additionally, the Tribunal found that the demand for differential duty and interest, confiscation of goods, and imposition of penalties under the Customs Act were not sustainable. The Tribunal set aside the impugned order, allowing the appeals with consequential benefits as per law. en-us Wed, 20 Mar 2019 00:00:00 +0530 Mon, 06 Jan 2020 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377593 The Tribunal ruled in favor of the appellants in a case involving the classification of Audio Video Receivers (AVRs) and Home Theatre Systems (HTS). The Tribunal held that the devices should be classified under Customs Tariff Heading (CTH) 8518, not CTH 8527 as contended by the Department. Additionally, the Tribunal found that the demand for differential duty and interest, confiscation of goods, and imposition of penalties under the Customs Act were not sustainable. The Tribunal set aside the impugned order, allowing the appeals with consequential benefits as per law. Case-Laws Customs Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377593