2022 (9) TMI 325

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....r, Advocate for the assessee-appellant Shri Ramesh Kumar, Assistant Commissioner (AR) for Revenue ORDER PER: C J MATHEW These appeals lie against order-in-original no. 79/2011/CC(I), JNVH dated 9th February 2012 of Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva in which the classification of 'TV tuners' claimed to be covered by tariff item 8473 3099 of Fir....

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....ion' even if not accompanied by a video display screen and the adjudicating authority had relied upon the Explanatory Notes to heading 8528 in the Harmonized System of Nomenclature (HSN) and upon note (2) to section XVI of the First Schedule to the Customs Tariff Act, 1975 requiring 'parts of goods', which are included in any of the headings of chapter 84 or 85, to be classified in their respectiv....

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....gy involved. It is also submitted that the issue stands decided by the Tribunal in Compuage Infocom Ltd v. Commissioner of Customs (Seaport-Import), Chennai [final order no. 41994/2017 dated 6th September 2017 in appeal no. C/349/2008 against order-in-original no. 7046/2008 dated 10^th January 2008 of Commissioner of Central Excise (Appeals), Chennai]. 4. Learned Authorised Representative place....

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.... There is no doubt that the Central Board of Excise & Customs is empowered to issue circulars under the authority of section 151A for the purpose of uniformity in the classification of goods or with respect to levy of duty thereon. However, the said authority is circumscribed by proviso which debars directing of officers of customs to make a particular assessment or to dispose off a particular cas....