2023 (7) TMI 838

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....ndra Singh Pal, Assistant Commissioner (A.R)  For the Appellant Mr. Rohan Muralidharan, Advocate For the Respondent ORDER This is an appeal filed by the department against the order passed by the Commissioner (Appeals) who set aside the order of the adjudicating authority who re-determined the classification of the goods viz. Samsung Galaxy Tab (GT-P1000) imported vide Bill of  ....

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....lassifiable under CTH 84713090 and thereby ordered for vacating the protest.  The importer-respondent herein preferred an appeal before the Commissioner (Appeals) who vide order impugned herein set aside the said order and held that the goods are rightly classifiable under CTH 8517.  Hence the department is now before the Tribunal.  3. Ld. A.R Sri Harendra Singh Pal reiterated th....

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....ions including the issue of limitation in matters kept in abeyance for adjudication. It is pointed out that the very same issue with regard to import of the same goods was considered by the Tribunal in the respondent's own case as reported in 2019 (4) TMI 915 CESTAT MUMBAI and the Tribunal remanded the matter to the adjudicating authority  to reconsider the issue. Ld. Counsel prayed for order....

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....ir future imports.  Their only request is that the said acceptance of classification may be considered as without prejudice to the contentions that may be raised in matters pending before the Department.  7. Taking note of the submissions made by the Ld. Counsel that they have accepted the classification of the impugned goods to be CTH 84713090 as ordered by the original authority, we....