2017 (5) TMI 1834

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....ff: Abhinav Jaganathan, Advocate For Respondents/Defendant: Yogesh Agarwal, DR ORDER S.K. Mohanty, Member (J) 1. This appeal is directed against the impugned order dated 13-4-2009 passed by the Commissioner of Customs (Appeals), New Delhi. Brief facts of the case are that the appellant had imported Wireless Micro Phone falling under Chapter sub-heading 8525 50 50 of the Customs Tariff Act, 197....

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....o be applicable to Wireless Micro Phone. 3. On the other hand, the ld. AR appearing for the respondent reiterates the findings recorded in the impugned order. 4. Heard both the sides and perused the records. 5. We find that micro phones are classified under both Chapter Heading 8518 as well as 8525 of the [Customs] Tariff Act, 1975. Since, the exemption Notification dated 1-3-2002 exempts '....