2012 (12) TMI 313

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....dl. Commissioner (AR) for appellant   [Order per: P.R. Chandrasekharan]. This appeal filed by the Revenue is against Order-in-Appeal No. 23/2006 (H-II) Cus. Dated 28.6.2006, passed by the Commissioner of Customs (Appeals), Hyderabad. Vide the impugned order, the learned Commissioner (Appeals) extended the benefit of Notification No. 21/2002 dated 1.3.2002 vide Sl. No. 319 to Chargers of....

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...., in their written submissions, submits that the chargers are classifiable under Heading 8529.90 and as per the Tariff, the said item is part of Cellular Phones and therefore, they are rightly entitled for the benefit of the said exemption.   4. We have carefully considered the rival submissions. In the instant case, there is no dispute about the fact that the products under importation ar....