2017 (11) TMI 623

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....espondent Through: Mr. Arvind Datar, Mr. Sanjeev Sachdeva, Ms. Neha Gulati, Ms. Kanika Jain, Ms. Vrinda Bagaria, Advocates SANJIV KHANNA, J. (ORAL): The Commissioner of Customs, in these Appeals, has impugned order dated 27th March, 2017 passed by the Principal Bench, Customs Excise and Service Tax Appellate Tribunal. 2. The impugned order dismisses the application filed by the appellant ....

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....ruments or apparatus of chapter 90 and numerical control apparatus other than switching apparatus of heading "8517". The case of the respondent/assessee was that the product, traction control cabinet, was covered by the said entry/heading. 5. The stand of the Revenue, on the other hand, was that the aforesaid product was classifiable under the heading "85044010" which covers electrical transfor....

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....ssee thereafter did not prefer any appeal and the order dated 22.08.2014 became final. In other words, the respondent/ assessee has accepted the classification made by the order in original dated 12.09.2013 that the imported goods, i.e. TCC were classifiable or covered under the heading "85044010" and not under the heading "85371000" as was their case. 8. We do not, under these circumstances, unde....

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....order has noticed the subsequent change in the import duty, vide exemption which was granted to goods classified under the heading "85044010". Consequently, the import duty payable on the goods falling under the heading "85044010" became lower than the duty payable under the heading "85371000". That obviously cannot be a reason for the appellant/Revenue to go back on its earlier stand in the prese....