https://www.taxtmi.com/caselaws?id=783029 CESTAT New Delhi upheld the impugned order classifying the imported "One Time Seal with RFID" under CTI 8309 90 30, rejecting the appellant's claim for classification under CTI 8523 59 10. The Tribunal held that for tariff classification, the essential character of the goods is determinative, irrespective of additional technological features, and accepted Revenue's contention that the goods are essentially seals. It further held that show cause notices issued within the normal limitation period under Section 28(1) of the Customs Act validly demanded differential duty based on reclassification. The appeal was dismissed and the original classification and duty demand sustained. en-us Mon, 08 Dec 2025 00:00:00 +0530 Mon, 08 Dec 2025 17:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783029 CESTAT New Delhi upheld the impugned order classifying the imported "One Time Seal with RFID" under CTI 8309 90 30, rejecting the appellant's claim for classification under CTI 8523 59 10. The Tribunal held that for tariff classification, the essential character of the goods is determinative, irrespective of additional technological features, and accepted Revenue's contention that the goods are essentially seals. It further held that show cause notices issued within the normal limitation period under Section 28(1) of the Customs Act validly demanded differential duty based on reclassification. The appeal was dismissed and the original classification and duty demand sustained. Case-Laws Customs Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783029