https://www.taxtmi.com/caselaws?id=447471 CESTAT New Delhi held that mobile phone covers (front, middle, and back covers) should be classified under CTH 85177090 as parts of cellular phones rather than under CTH 39209999 as plastic articles. The tribunal ruled that vapor deposition lamination and processes like thermoforming and CNC milling took these items beyond the scope of Chapter 39. The court emphasized that only importers, proper officers, and adjudicating authorities can determine classification, not other government ministries. Differential duty demand was rejected, and no penalty was imposed as incorrect classification alone doesn't warrant confiscation under Section 111(m). The appeal was allowed and the original order was set aside. en-us Wed, 20 Dec 2023 00:00:00 +0530 Tue, 26 Dec 2023 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447471 CESTAT New Delhi held that mobile phone covers (front, middle, and back covers) should be classified under CTH 85177090 as parts of cellular phones rather than under CTH 39209999 as plastic articles. The tribunal ruled that vapor deposition lamination and processes like thermoforming and CNC milling took these items beyond the scope of Chapter 39. The court emphasized that only importers, proper officers, and adjudicating authorities can determine classification, not other government ministries. Differential duty demand was rejected, and no penalty was imposed as incorrect classification alone doesn't warrant confiscation under Section 111(m). The appeal was allowed and the original order was set aside. Case-Laws Customs Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447471