2024 (12) TMI 751

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....C.CUS. I. No.301/2020 dated 23.12.2020 passed by Commissioner of Customs (Appeals--I), Chennai. 2. The undisputed facts are that the appellant filed a Bill of Entry dt. 14.04.2018 seeking clearance of goods declared as "Connectors" on which they had claimed 0% BCD under Sl.No.427 of Notification No.50/2017--Cus. dt. 30.06.2017. Entertaining a doubt that the said notification having been amended by Notification No.40/2018--Cus. dt. 02.04.2018 whereby "Connectors" attracted 10% BCD, Audit Consultative letter and thereafter, many Pre--Audit Consultative letters were issued to the importer/appellant. The importer having not replied to any of the above communications, a demand cum show cause notice dt. 12.09.2019 was issued proposing to deman....

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....ng 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; Connectors For Optical Fibres, Optical Fiber Bundles or Cables parts of mobile phones' and availed exemption under S.No.427 of Notification No.50/2017 (supra) which provided exemption to all "connectors" that are not used in the manufacture of mobile phones. 5.1 It is the case of the Revenue that the "Connectors" in question / under import were classifiable under CTH 85177090 that attracted 10% BCD vide Customs Notification No.57/2017 (supra), which has been confirmed in both the OIO as well as in....