2025 (1) TMI 1663

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....r the Department : Shri Manish Kumar Shukla, Authorised Representative For the Respondent : Shri Amit Jain, Advocate ORDER JUSTICE DILIP GUPTA : The order dated September 15, 2023 passed by the Principal Commissioner of Customs, ICD (Import) TKD, New Delhi [the Principal Commissioner] dropping the proceedings initiated against the respondent by show cause notice dated December 29, 2020....

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....tion under CIT 8471 41 90 as claimed by the respondent of this appeal and not under CIT 8528 52 00 as claimed by the department, though in the present appeal the department has claimed the classification under CTI 8528 59 00. 4. This decision of the Tribunal was cited before the Principal Commissioner, but after having noted so, the Principal Commissioner has recorded his own finding that the p....

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....I 8471 4090 until the outcome of an appeal filed against the CAAR ruling CAAR/Mum/ARC/03/2023 dated 31.01.2023, CAAR/Mum/ARC/15/2022 dated 03.06.2022 of CAAR, Mumbai in the case of applications filed by M/s Compuage Infocom Ltd., Mumbai and to the Ruling No. CAAR/Del Supertron/10/2023 dated 09.05.2023 of CAAR, New Delhi in the case of applications filed by M/s. Supertron Electronies Pvt. Ltd., Kol....

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....oner of Customs in the review order for filing of the appeal. 7. This note reveals that the Ruling of the Customs Authority for Advance Rulings was in favour of the assessee and merely because an appeal had been filed by the Department against the said Ruling, the Commissioner of Customs, Chennai-II (Import) directed that the goods should not be classified under CTI 8471 4090. The Committee of ....