TaxTMI 
TaxTMI 
2024 (11) TMI 64
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.... facts of the case are the appellant manufactures 'Patch Panel' a telecom/network product used in Local Area Network (LAN), which acts as an interface between telecommunication cable/Un-shielded Twisted Pair (UTP) and Patch Chord/Cable, which enables transmission of data, voice, and other phenomenon. 3. The appellant imported '6 Port Connector Assembly' a component/part used in the manufacture of 'Patch Panel'. The appellant was classifying the impugned imported goods under Customs Tariff Item Entry 85177090. Further they are exporting the manufactured product i.e. 'Patch Panel' classifying under Customs Tariff Item Entry 85177090, under Duty Drawback Scheme and were allowed the drawback under All Industry Rate (AIR) by the Respondent. F....
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....l duty of Rs. 12,16,783/- for the goods covered by the 7(seven) bills of entry under Section 28(1) along with interest under 28AB of the Customs Act, 1962. 5. On appeal, the Commissioner (Appeals) has confirmed the classification and also the differential duty with interest and rejected the appeal. Aggrieved by the order of the Commissioner (Appeals) the appellant has filed this appeal before the Tribunal. 6. The appellant in the appeal contended that they have been classifying the impugned imported item '6 Port Connector Assembly' as parts under Customs Tariff Item entry 85177090 and have been allowed clearance by the Customs; they import the above item for manufacture of Patch Panel; the 'Patch Panel' is a network related goods cons....
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.... is appealable and if the Revenue has not challenged the Bill of Entry, then they cannot issue the show-cause reviewing the Bill of Entry assessment and reliance was placed on the decision of ITC Ltd. Vs. CCE - 2019 (368) E.L.T. 216 (SC). 8. The learned counsel in his submission has submitted that the issue of classification was raised for the first time by the Revenue on 12.09.2007, wherein the Department has sought change of classification from Customs Tariff Item Entry 85177090 to 85389030. However, the Department did not initiate any further proceedings and that thereafter they were importing the impugned goods classifying under Customs Tariff Item Entry 85177090. 9. The learned Authorised Representative (AR) for the Revenue reite....
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....sue in this case is whether classification of the impugned imported goods '6 Port Connector Assembly' is under Customs Tariff Item Entry 85177090 or Customs Tariff Item entry 85389000. We find that the appellant has been importing this item for the last many years and the Department has allowed the classification as parts under Customs Tariff Item Entry 85177090. Further we find that the goods 'Patch Panel' manufactured by utilizing the impugned imported item have been cleared on payment of excise duty and also exported under Duty Drawback Scheme under the Customs Tariff Item Entry 85177090. 13. The appellant is claiming the classification of the impugned goods under Customs Tariff Item Entry 85177090 as parts of 'Patch Panel'. The Depar....
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....ction boxes) for a voltage not exceeding 1,000 voltage; connectors for optical fibres, optical fibre bundles or cables." 15. Further, Customs Tariff Chapter Heading 8537 covers "Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517." 16. We find that the impugned goods as per the Department are held to be classifiable under Customs Tariff Item Entry 85389000 - under heading "Others' of chapter heading 8538, which reads as "parts suitable for use solely or principally....