https://www.taxtmi.com/caselaws?id=460514 CESTAT Chennai partially allowed the appeal regarding classification of cellular phone components. The tribunal remanded the receiver classification matter to the adjudicating authority for fresh examination, finding the appellant had acquiesced to the original classification during earlier proceedings. For microphones, the tribunal held they were not eligible for concessional duty under either notification, being specifically excluded as cellular phone parts, but restricted demand to normal period as it involved genuine interpretative issues without penalty. Battery covers, back covers, camera lenses, and front covers were classified under CTH 8517 7090 as cellular phone parts, making them eligible for concessional duty benefits under notification 50/2017. en-us Wed, 28 Feb 2024 00:00:00 +0530 Tue, 28 Jan 2025 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460514 CESTAT Chennai partially allowed the appeal regarding classification of cellular phone components. The tribunal remanded the receiver classification matter to the adjudicating authority for fresh examination, finding the appellant had acquiesced to the original classification during earlier proceedings. For microphones, the tribunal held they were not eligible for concessional duty under either notification, being specifically excluded as cellular phone parts, but restricted demand to normal period as it involved genuine interpretative issues without penalty. Battery covers, back covers, camera lenses, and front covers were classified under CTH 8517 7090 as cellular phone parts, making them eligible for concessional duty benefits under notification 50/2017. Case-Laws Customs Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460514