https://www.taxtmi.com/caselaws?id=760390 CESTAT New Delhi allowed appellant's application to raise alternative classification ground for imported LED/LCD TV panels. The Principal Commissioner had denied exemption under Notification No. 12/2012-CUS, finding goods were incomplete TV panels (open cell with T-con Board) rather than complete panels required for exemption. Department opposed allowing alternative classification, but CESTAT relied on SC precedent in Shri Rama Machinery Corporation case, which held tribunals must permit alternative classification arguments. Appellant permitted to claim classification under CTI 9013 80 10 as additional ground. en-us Wed, 16 Oct 2024 00:00:00 +0530 Sat, 19 Oct 2024 11:47:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760390 CESTAT New Delhi allowed appellant's application to raise alternative classification ground for imported LED/LCD TV panels. The Principal Commissioner had denied exemption under Notification No. 12/2012-CUS, finding goods were incomplete TV panels (open cell with T-con Board) rather than complete panels required for exemption. Department opposed allowing alternative classification, but CESTAT relied on SC precedent in Shri Rama Machinery Corporation case, which held tribunals must permit alternative classification arguments. Appellant permitted to claim classification under CTI 9013 80 10 as additional ground. Case-Laws Customs Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760390