https://www.taxtmi.com/caselaws?id=465128 The CESTAT allowed the appeal, setting aside reclassification of imported "resistor blower" under CTH 8415 90 00 and denial of exemption under N/N. 24/2005-Cus. The Tribunal held the impugned order unsustainable as it disregarded a prior binding CESTAT decision in the appellant's own case and failed to address the show cause notice issues, instead proceeding as an essay on classification. Since the show cause notice itself acknowledged that the issue stood decided in favour of the appellant, the demand of duty, interest under Section 28AA, and penalties under Sections 112(a) and 114A were quashed in entirety. en-us Wed, 11 Dec 2024 00:00:00 +0530 Sun, 07 Dec 2025 20:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465128 The CESTAT allowed the appeal, setting aside reclassification of imported "resistor blower" under CTH 8415 90 00 and denial of exemption under N/N. 24/2005-Cus. The Tribunal held the impugned order unsustainable as it disregarded a prior binding CESTAT decision in the appellant's own case and failed to address the show cause notice issues, instead proceeding as an essay on classification. Since the show cause notice itself acknowledged that the issue stood decided in favour of the appellant, the demand of duty, interest under Section 28AA, and penalties under Sections 112(a) and 114A were quashed in entirety. Case-Laws Customs Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465128