https://www.taxtmi.com/caselaws?id=299977 The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) regarding the classification of imported morning walkers and health oxygen equipment. The Court dismissed the appeals filed by the appellant, agreeing with CESTAT's classification of the goods under Chapter Heading 9019 10 20 as vibrating massagers. The Court found no reason to interfere with CESTAT's findings and highlighted the significant delay in filing the appeals, leading to their dismissal on grounds of both delay and merits. en-us Fri, 22 Jan 2021 00:00:00 +0530 Fri, 07 Jan 2022 08:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299977 The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) regarding the classification of imported morning walkers and health oxygen equipment. The Court dismissed the appeals filed by the appellant, agreeing with CESTAT's classification of the goods under Chapter Heading 9019 10 20 as vibrating massagers. The Court found no reason to interfere with CESTAT's findings and highlighted the significant delay in filing the appeals, leading to their dismissal on grounds of both delay and merits. Case-Laws Customs Fri, 22 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299977