TaxTMI 
TaxTMI 
2025 (6) TMI 1287
X X X X Extracts X X X X
X X X X Extracts X X X X
....nder Customs Tariff Heading 85437099 on the basis of CBEC Circular No. 13/2013-Customs dated 05.04.2013 but the Assessing Officer of the Respondent-Department proposed the classification under Heading 85291099 as well as demanded differential Customs duty of Rs.12,73,497/- with equal penalty and confirm the same through his adjudication order. Appellant's unsuccessful attempt before the Commissioner (Appeals) had brought the dispute to the present forum and this Tribunal vide its order dated 17.05.2024 in Customs Appeal No. 85246 of 2021 had remanded the matter for redetermination by the Original Authority. Appellant assailed the said order before the Hon'ble Supreme Court who vide its order dated 24.03.2025 passed in Civil Appeal No. 9....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g 85.43 as electrical appliances having an individual function". Since the principal function of Low-Noise-Block (LNB) down converter is to amplify the weak signals and converts the frequencies from very high levels (2.5 to 12.45 GHz) to levels within the VHF and UHF range (less than 2 GHz), and this device performs an electrical function not specifically covered by any heading, the classification in subheading 8543 would seem most appropriate. 4. In view of the aforesaid, the Board is of the view that by application of GRIs 1 (Note 2 (a) to Section XVI), and 6, separately presented LNB down converter (LNB) would be appropriately classifiable in heading 85.43, more specifically in subheading 8543.70, tariff item 854370.99." ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....posed the classification under Tariff Heading No. 85291099 by discarding the classification made by the Appellant. 4.1 The entire dispute arose because of this. It would be worthwhile therefore, to see if upon changes brought through Integrated Tax (Rate) Notification No. 01/2017 issued on the onset of GST would override the Notification/Circular issued concerning interpretation of the provisions to arrive at a proper Tariff Heading. Our answer is an obvious "No" for the reason that : (i) Integrated Tax (Rate) Notification issued under GST can't have direct effect on the Customs Tariff Act unless Section 11A of the Customs Tariff Act, 1975 is followed to make changes in the tariff which was not even done subsequently through Cus....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Department concerning appropriate classification of LNB should never get disturbed with just variation in the rate of duty made through another statute. 5. In citing a decision of the Hon'ble Supreme Court passed in the case of Varsa Plastic Pvt. Ltd. Vs. UOI, [2009 (235) ELT .193 (SC)]. Learned Authorised Representative Mr. D.S. Maan argued that proviso to Section 151A of the Customs Act makes it abundantly clear that Customs Officer making particular assessment is not bound by such order or instruction or direction of the Board, as being a Quasi-Judicial Authority, he has to act independently in exercise office Quasi-Judicial powers and functions. 5.1 Per contra, learned Counsel for the Appellant Mr. A.R. Madhav Rao submitt....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ire any such officer of customs to make a particular assessment or to dispose of a particular case in a particular manner; or (b) so as to interfere with the discretion of the [Principal Commissioner of Customs or Commissioner of Customs] (Appeals) in the exercise of his appellate functions.]" ( Emphasis supplied ) 5.2 Relevant text to be taken into consideration from this statutory provision is that for the purpose of uniformity in the classification of goods or in respect of levy of duty, Board's order, instructions and directions are binding on the Officers of Customs who shall observe and follow such orders, instructions and directions of the Board. It is in this context, we find that the judgment referred by learne....