https://www.taxtmi.com/caselaws?id=465133 CESTAT Kolkata allowed the appeal, holding that the imported "Wireless Microphone System/Set" is correctly classifiable under Tariff Item 85255050 as a transmission apparatus, not under 85299000 as parts. Relying on a prior adjudication by ADG (Adjudication), DRI on identical goods, the Tribunal concluded that the product squarely falls within the scope of the relevant entry and thus qualifies for exemption from payment of Basic Customs Duty under Sl. No. 16 of Notification No. 25/2005-Cus. The impugned assessment order was set aside in toto. en-us Mon, 20 Jan 2025 00:00:00 +0530 Sat, 06 Dec 2025 12:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465133 CESTAT Kolkata allowed the appeal, holding that the imported "Wireless Microphone System/Set" is correctly classifiable under Tariff Item 85255050 as a transmission apparatus, not under 85299000 as parts. Relying on a prior adjudication by ADG (Adjudication), DRI on identical goods, the Tribunal concluded that the product squarely falls within the scope of the relevant entry and thus qualifies for exemption from payment of Basic Customs Duty under Sl. No. 16 of Notification No. 25/2005-Cus. The impugned assessment order was set aside in toto. Case-Laws Customs Mon, 20 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465133