2025 (11) TMI 871

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....led by Sennheiser Electronic India Pvt. Ltd [the appellant] to assail the common order dated 10.05.2022 passed by the Commissioner of Customs (Appeals) [the Commissioner (Appeals)] by which all appeals have been dismissed and the assessment of the Bills of Entry has been upheld. 2. The appellant had imported wired headsets and filed Bills of Entry. The goods were classified under Customs Tariff Item [CTI] 8518 30 00 and concessional basic customs duty at the rate of 10% was claimed under the Notification No. 57/2017-Cus dated 30.06.2017 as amended on 02.02.2018 [the Exemption Notification]. The benefit of this Exemption Notification was denied to the appellant by the department and it is against this order that these eleven appeals have ....

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....ly, microphone, wired headsets, receiver in excess of 10%". The goods covered by the Exemption Notification were leviable to basic customs duty at the rate of 10%. 8. The department has denied the benefit of the Exemption Notification to the appellant for the reason that the wired headsets are parts of a mobile phone and, therefore, excluded from the purview of the Exemption Notification. 9. This issue was considered by a Division Bench of this Tribunal in M/s Senneiser Electronics India Pvt. Ltd. vs. Principal Commissioner, Customs (Import) Inland Container Depot, Tughlakabd-New Delhi [Customs Appeal No's. 50983 and 51056 of 2020 decided on  19.07.2023] in the matter of the appellant for the previous year 2018-19. It needs to be....

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....ional utility. Therefore, the earphone will qualify as an accessory which can be used with cellular mobile phone as well as other electronic devices. When used with the cellular mobile phone, it will be an accessory to mobile phone but will not be its part. Therefore, the submission of the learned counsel for the appellant that earphones are not parts of cellular mobile phones must be accepted. Entry at S. No. 18 exempts all goods falling under CTH 8518 other than some parts of the cellular mobile phone. It is true that wired headset as commonly used is not a part of a cellular mobile phone. The same exemption notification has used the expression "parts or sub-parts or accessories to cellular mobile phone" in entry nos. 10 and 12 and parts ....