https://www.taxtmi.com/caselaws?id=378471 Classification of a composite imported device had to follow its real character and principal function under the tariff and relevant chapter notes, rather than its asserted use as a mobile telephone. The device was treated as bulky tablet-type equipment with computer-like functions and no earpiece, making the adjudicating authority's reasoning internally inconsistent on mobile telephony classification. Earlier departmental orders and circulars did not bind the revenue where they conflicted with the statute or the factual matrix; issue estoppel was also rejected for lack of finality in the earlier order. The appeal was allowed and the matter remanded for fresh adjudication of classification and connected issues in accordance with law. en-us Fri, 12 Apr 2019 00:00:00 +0530 Mon, 15 Apr 2019 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378471 Classification of a composite imported device had to follow its real character and principal function under the tariff and relevant chapter notes, rather than its asserted use as a mobile telephone. The device was treated as bulky tablet-type equipment with computer-like functions and no earpiece, making the adjudicating authority's reasoning internally inconsistent on mobile telephony classification. Earlier departmental orders and circulars did not bind the revenue where they conflicted with the statute or the factual matrix; issue estoppel was also rejected for lack of finality in the earlier order. The appeal was allowed and the matter remanded for fresh adjudication of classification and connected issues in accordance with law. Case-Laws Customs Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378471