https://www.taxtmi.com/caselaws?id=460513 Mobile phone front, middle, battery and back covers and housings were treated as parts of mobile phones, classifiable under CTH 85177090 rather than as plastic articles under CTH 39209999, because the goods had undergone substantial working and Chapter 39 exclusion for Section XVI articles applied. An exemption notification under Section 25 of the Customs Act and a Meity policy could not the tariff heading; classification had to follow the Customs Tariff Act and interpretative rules. A demand under Section 28 was not barred merely because no appeal was first filed against self-assessment. Confiscation under Section 111(m) and penalty under Section 112 were also unsustainable where the dispute was only one of classification. en-us Fri, 09 Feb 2024 00:00:00 +0530 Tue, 28 Jan 2025 15:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460513 Mobile phone front, middle, battery and back covers and housings were treated as parts of mobile phones, classifiable under CTH 85177090 rather than as plastic articles under CTH 39209999, because the goods had undergone substantial working and Chapter 39 exclusion for Section XVI articles applied. An exemption notification under Section 25 of the Customs Act and a Meity policy could not the tariff heading; classification had to follow the Customs Tariff Act and interpretative rules. A demand under Section 28 was not barred merely because no appeal was first filed against self-assessment. Confiscation under Section 111(m) and penalty under Section 112 were also unsustainable where the dispute was only one of classification. Case-Laws Customs Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460513