2025 (1) TMI 1683

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.....01.2014 and Bill of Entry No 4524038 Dt. 01.02.2014 involving refund of Rs.5,95,641/- and Rs.8,61,169/- respectively, were rejected by Commissioner Customs (appeal) Custom House, Okhla vide order-in-appeal no. KOL/CUS(Airport)/AA/1086-1087/2017 Dt. 14.06.2018. As both the appeals are arising out of the same impugned order, accordingly, the same are being disposed of by a common order. 2. Brief facts of the case are that the appellant had imported Wireless Microphone 100 sets under BE No 4369526 Dt. 17.01.2014 and 265 numbers of Wireless microphones sets and its parts under Bill of Entry Bio 4524038 Dt. 01.02.2014. 2.1 The appellant company had been importing, "Wireless Microphone and Receiver Systems" and its parts under CTH 85255050....

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.... Commissioner (Appeals). 2.6 The Commissioner (Appeals) vide his common order-in-appeal no. KOL/CUS(Airport)/AA/1086-1087/2017 Dt. 14.06.2018 passed in the matter of two appeals has condoned the delay but rejected the appeals on the ground that the bill of entries was self-assessed by the importer U/S 17(1) of Customs Act. 1962 as per the CTH prescribed by the DRI. Commissioner (A) has further observed that after self-assessment, the appellant paid the duty under protest contesting the classification of the said imported goods and claimed it should be 85255050 and also sought the benefit of Notification no 25/2005-Cus Dt. 01.03.2005 and or 10/2012-Cus 17.03.2012 after the bill of entries were finalized which is not permissible unless the....

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....ions. 6. We find that the short issue involved in this case is that whether the goods i.e. "Wireless Microphone System/Set" imported by the appellant, are classifiable under Tariff Item 85255050 or 85299000 and eligible for exemption from payment of BCD Vide Sl.No.16 of Notification No.25/2005-Cus dated 01.03.2005. 7. The said issue has been examined by the ADG (Adjudication), DRI vide Order-in-Original No.07/NKU(10-12)/ADG(Adj.)/DRI/N.Delhi/2016-17 dated 30.03.2017, wherein it has been observed that the impugned goods i.e. "Wireless Microphone System/Set" imported by the appellant, are classifiable under Tariff Item 85255050 and is entitled the benefit of Notification No.25/2005-Cus dated 01.03.2005 as amended. For better appreciatio....