https://www.taxtmi.com/caselaws?id=773174 CESTAT Mumbai held that Low Noise Block Down Converter (LNB) should be classified under Customs Tariff Heading 85437099 as per CBEC Circular No. 13/2013-Customs, not under Heading 85291099 as proposed by the Assessing Officer. The tribunal ruled that Board circulars issued under Section 151A are binding on customs officers for uniformity and that changes in duty rates under GST notifications do not override classification rules under the Customs Tariff Act unless formally amended. The impugned order was set aside and appeal allowed. en-us Mon, 16 Jun 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773174 CESTAT Mumbai held that Low Noise Block Down Converter (LNB) should be classified under Customs Tariff Heading 85437099 as per CBEC Circular No. 13/2013-Customs, not under Heading 85291099 as proposed by the Assessing Officer. The tribunal ruled that Board circulars issued under Section 151A are binding on customs officers for uniformity and that changes in duty rates under GST notifications do not override classification rules under the Customs Tariff Act unless formally amended. The impugned order was set aside and appeal allowed. Case-Laws Customs Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773174