2024 (12) TMI 751

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..... DINESHA , MEMBER ( JUDICIAL ) And HON'BLE MR. VASA SESHAGIRI RAO, MEMBER ( TECHNICAL ) Shri Rohan Muralidharan , Advocate for the Appellant Shri Anoop Singh , Authorized Representative for the Respondent ORDER Per : Shri P. Dinesha This appeal is filed against the impugned Order--in--Appeal No. AIR C.CUS. I. No.301/2020 dated 23.12.2020 passed by Commissioner of Customs (Appeals--I), Chenn....

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.... 85177090 (attracting 10% BCD vide Customs Notification No.57/2017--Cus. dt. 30.06.2017, as amended). There being no reply or response to the demand cum show cause notice, the adjudicating authority passed the Order--in--Original No.856/2009--AIR dt. 23.12.2019 thereby confirming the demands as proposed in the above notice. 3. It appears that the appellant preferred an appeal before the first app....

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....ail lamp of cars, Car Infotainment Systems and GPS Modules of automobiles, under CTI 85369090 as 'Other Electrical Apparatus for Switching or Protecting Electrical Circuits, or for making Connections to or in Electrical Circuits (For Example, Switches, Relays, Fuses, Surge Suppressors, Plugs Sockets, Lamp--Holders and Other Connectors, Junction Boxes), for a Voltage not exceeding 1000 Volts; Conne....

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....hose to claim the benefit of exemption under S.No.6A of Notification No.57/2017 (supra) alternatively, since in terms of the said notification 'Connectors' used in Printed Circuit Board Assembly (PCBA) are eligible for exemption thereunder. It was further claimed that the said exemption under the entry is available to all inputs and parts of PCBA of cellular mobile phones irrespective of the class....