2023 (12) TMI 1078

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.... MEMBER (TECHNICAL) Appearance: For the Appellant : Ms. Shraddha Pandey, Advocate. For the Respondent : Mr. K. A. Jathin, AR. PER : R. BHAGYA DEVI Customs Appeal No. 1666 and 1775 of 2011 M/s. ABB Limited, the appellants have filed these two appeals against the respective impugned orders as shown below. Appeal No. Show-cause Notice Period Order-in-Original Order-in-Appeal C/1666/2011 ....

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....sification of the imported goods under Chapter Heading 9032 8990 as claimed by the Appellants and re-classified the same under Chapter Heading 8504 4010. Aggrieved by these orders, the appellant is in appeal. 3. Today, when the matter was being heard both sides fairly submit that the issue has already attained finality vide this Tribunal's Final Order No. 21151-21152 /2023 dated 20.10.2023. 4. T....

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....ember 2009, the appellants imported of plugs and sockets wherein the Commissioner (Appeals) in the impugned order had classified the said products under Chapter Heading 8536 69 10/90. The Commissioner (Appeals) had observed that the plugs and sockets are claimed as parts of frequency converter by the appellant, but however, the said items are known and used in the industry for the purpose of makin....

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....ture of the frequency converter should also be classified under 9032. 7. The Authorized Representative on behalf of the Revenue referring to the impugned order submits that the goods are presented in the form of plugs and sockets which are rightly classifiable under 8536 in terms of Note 2(a) of Section XVI of the Customs Tariff Act, 1985. As seen above at para 4, this Tribunal has classified the....