Reclassification of Imported Telecom Equipment Challenged; Department's Attempt to Change Tariff Heading Without Justification Denied.

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....Classification of imported goods - telecommunication internet equipment and their parts - Classification of the imported goods should be based on specific headings, section notes and chapter notes and General Rules of Interpretation of Tariff and HSN. The department has tried to change the classification of the goods being imported by the appellants from CTH 85176290 to CTH 85176990 on the basis of a notification without making any case for revising the classification of the goods. This is not permissible. - AT....