AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2026 (4) TMI 883
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....Trackers" (Fitness bands) from China through Air Cargo Complex (ACC), Mumbai and for this purpose have filed various Bills of Entry (B/Es) periodically during the disputed period from 20.11.2017 to 15.11.2019, by classifying the said goods under Customs Tariff Item (CTI) 9029 1090. In B/E Nos. 5440172 and 5434487 both dated 25.10.2019 filed for clearance of 'activity trackers', the respondent had self-assessed the customs duty payable thereon by classifying the imported goods at CTI 9029 1090 for which applicable Basic Customs Duty (BCD) is @ 7.5% advalorem (adv.). During scrutiny of the said declarations, it was observed by the jurisdictional Customs officers that the goods were mis-declared and therefore the said goods were subjected to 100% physical examination by the Customs examination/shed officers. During such examination, it was also found that the imported goods are rightly classifiable under CTI 8517 6290 for which applicable rate of BCD is 20%/10% adv. Further, it was also found during such examination that said imported goods were not complying with the provisions of mandatory declarations that are required to be made by an importer, in terms of Notification RE-44 (RE-2....
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....line coach see the progress on-the go, and shows the detailed charts and graphs so that one can track his/her trends over time. In order for the data to be interpreted and properly displayed, the raw data collected by the Activity Tracker must be transmitted to servers for processing and then retransmitted back to the sport device for display. While some of the data is viewable on the fitness Band Tracker, all of the data that is collected and processed by servers is viewable from a single interface such as the user's dashboard on the GOQii app. Thus the Activity Tracker is comprised of several component articles that are prima facie classifiable under two or more headings viz., (i) sub-heading 8517 which describes the radio Bluetooth transceiver; (ii) sub-heading 9029 which describes the pedometer function; (iii) sub-heading 9031 that describes the accelerometer. The Activity Tracker is prima facie classifiable under more than one heading. General Rules for Interpretation to Customs Import Tariff (GRI) 3(b) directs that composite goods made up of different components shall be classified as if they consisted of the material or component that gives ....
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....e Customs Act, 1962. The said SCN was adjudicated by the learned Commissioner of Customs (Import) in the Orderin-Original No.CC/VA/03/22 Adj.(I) ACC dated 20.07.2021 by confirming all the proposals made in the SCN. Feeling aggrieved with the said order of the original authority dated 20.07.2021, the respondent had filed an appeal before the Tribunal, in the first round of litigation, and the same was disposed of vide Final Order No.85459/2024 dated 03.05.2024 in Customs Appeal No.86831 of 2021, by way of remanding the matter for a fresh decision on merits. In adjudication of the case, by way of remand proceedings, the learned Commissioner of Customs (Import) has passed the impugned order dated 31.07.2024 in dropping the proceedings initiated vide SCN dated 05.10.2020. Feeling aggrieved with the said impugned order, Revenue has filed this appeal before the Tribunal, in the second round of litigation. 3.1 Learned Authorized Representative (AR) appearing for the Revenue reiterated the grounds of appeal filed by the learned Commissioner on the basis of the Review order of the Committee of Chief Commissioners and stated the following: (i) The impugned goods viz., activity tr....
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.... Yes Yes No 10 Element / JC-080 No No No No Yes Yes No 11 Smart Vital Max Yes No Yes No Yes Yes No 12 Vital 3/ JC-080 No Yes Yes No Yes Yes No 13 Smart Vital Lite Yes No Yes No Yes Yes No 14 Smart Vital Plus JC-J080 Yes Yes Yes No Yes Yes No Classification claimed by Revenue 9018 9025 9018 9018 9031 851762 8526 3.2 From above factual details, he claimed that no hardware module/ component falls under heading 9029. Hence, the question of classification under heading 9029 does not arise. Further, Bluetooth module is available in all the models which is classifiable under 8517 6290. The impugned activity tracker monitors a lot of health parameters through various components as detailed above. The said parameters/data cannot be analysed without first being transmitted to the paired smart device and subsequently through GOQii servers, which processes and repackages the data so that it can be viewed on the paired device. The data can then be displayed and stored on the GOQii App. Bluetooth connectivity is essential to analy....
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....n then be displayed, manipulated and stored on the GOQii App. The main goal of generation of such health data is to achieve health goals. The same is not possible without the storage and analysis of health data, which is not possible without the wireless communication capabilities of the impugned device. Accordingly, he asserted that the essential character of the impugned goods is imparted by its wireless communication capabilities, which are described under heading 8517 and therefore, the goods are correctly classifiable under 8517 6290. Thus, he submitted that the appeal preferred by Revenue is sustainable. 4.1 Learned Advocate appearing for the respondent, stated that the impugned goods viz., activity trackers/fitness bands, have been rightly classified by the respondent under CTI 9029 1090. He also stated that the dispute on classification of the impugned goods was initially heard by the Tribunal in the first round of litigation and the matter was remanded back to the original authority for a fresh decision independent of the modus operandi alert issued by DRI and the circular issued by the Central Board of Indirect Taxes & Customs (CBIC) on wrist wearable device/smart watc....
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....ndertaking various physical activities that promote fitness through focused campaigns. 4.4 In submitting the grounds against the appeal filed by Revenue, he stated that US Cross Rulings cannot be relied upon to interpret the Indian Tariff structure; the notifications prescribing the rate of duty cannot be relied upon for classification of the product, and this is required to be done only as per mandate of customs tariff, relevant chapter notes and section notes. In support of their stand, the learned Advocate had relied upon the following judicial pronouncements: (i) Skol Breweries Limited Vs. Commissioner of Central Excise- 2017 (7) GSTL 102 - (Tri.- Mum.) (ii) Venugopal Engineering Pvt. Ltd. Vs. Commissioner of Customs,- 2001 (138) E.L.T. 1405 (Tri.-Mum.) affirmed by Hon'ble High Court of Bombay in 2009 (236) E.L.T. A20 (Bom.) (iii) Pond's (India) Ltd. Vs. Commissioner of Central Excise - 2005 (190) E.L.T. 82 - (Tri.- Chennai.) 5. Heard both sides and perused the records of the case. We have also considered the additional written submissions given in the form of paper books by learned Advocates for the respondent as well as Authorised Representati....
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.... 1. The titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions: 2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished articles has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods con....
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....ontained therein. The First Schedule to the Customs Tariff Act, 1975 specifies the various categories of imported goods in a systematic and well considered manner, in accordance with an international scheme of classification of internationally traded goods, i.e., 'Harmonized Commodity Description and Coding System' (HS). Accordingly, goods are to be classified taking into consideration the scope of headings / sub-headings, related Section Notes, Chapter Notes and the General Rules for the Interpretation (GIR) of the First Schedule to the Customs Tariff Act, 1975. Rule 1 of the GIR provides that the classification of goods shall be determined according to the terms of the headings of the tariff and any relative Section notes or Chapter notes and thus, gives precedence to this while classifying a product. Rules 2 to 6 provide general guidelines for classification of goods under the appropriate sub-heading. In the event of the goods cannot be classified solely on the basis of GIR 1, and if the headings and legal notes are not otherwise required, the remaining Rules 2 to 6 may then be applied in sequential order. Further, while classifying goods, the foremost consideration is the '....
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.... utilizing the cellular or Wi-Fi connectivity of the paired device. It is submitted that classification of "GOQii Stream" is not under dispute. 48. I find that the impugned goods i.e. Activity Tracker' having a composite function and made up of different components, hence prima facie classifiable under more than one heading. Reliance may be placed on Rule 3(b) of GRI which provides that mixtures, composite goods consisting of different materials or made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character. The SCN has stated that the essential character of the goods in question are derived from the wireless Bluetooth transceiver. I hereby find that the above opinion of IIT, Bombay, therefore, confirms that Bluetooth feature in the activity tracker in question is merely ancillary. The fact that the goods in question can be used as a standalone device (as demonstrated physically at the time of hearing) also shows that Bluetooth functionality is not the essential function. Bluetooth functionality is admittedly only to transfer data f....
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....he mobile. Further, none of the subject goods have the interface to provide any input like dialling numbers/characters or replying to messages, as well as hardware like microphone/speaker to assist with calls in the wearable devices. 51. I find that an activity tracker and a smart watch may have some overlapping features, but they serve very different purposes and have distinct functionalities. Here's a breakdown of the differences: Activity Tracker: Primary Function: Focused on monitoring physical activity and fitness-related metrics. Features: Commonly tracks steps, distance, calories burned, heart rate, sleep patterns, and sometimes features specific exercise modes. Display: Generally has a simpler display, often showing just essential information (like time and activity stats). Battery Life: Usually has a longer battery life compared to smart watches since they focus on basic sensors and notifications. Connectivity: May connect to a smartphone app for more detailed analysis, but usually has limited capabilities beyond fitness tracking. Smart watch: Primary Function: A versatile device that not ....
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....n and transmission or regeneration of voice images or other data". Whereas para II (G) of HSN Explanatory Notes to the heading 8517 explains "other communication apparatus" in the following manner: This group includes apparatus which allows for the connection to a wired or wireless communication network or the transmission or reception of speech or other sounds, images or other data within such a network. Communication networks include, inter alia, carrier-current line systems, digital-line systems and combinations thereof They may be configured for example, as public switched telephone networks, Local Area Networks (LAN), Metropolitan Area Networks (MAN) and Wide Area Networks (WAN), whether proprietary or open architecture. This group includes: (1) Network interface cards (e.g. Ethernet interface curds). (2) Modems (combined modulators-demodulators) (3) Routers, bridges, hubs, repeaters and channel to channel adaptors (4) Multiplexers and related line equipment (e.g. transmitters, receivers or electro- optical converters) (5) Codecs (data compressors/ decompressors) which have the capability of trans....
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....function. 5. For the purposes of these Notes, the expression "machine" means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85. xxx xxx xxx xxx CHAPTER 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles Notes : 1. This Chapter does not cover : xxx xxx xxx xxx Tariff Item Description of goods (1) (2) 8517 Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks: other apparatus for the transmission or reception of vice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528(+) - Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks: 8517 11 -- Line telephone sets with cordless handsets: 8517 11 10 -....
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....instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind; (c) all other parts and accessories are to be classified in heading 9033. 3. The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter. xxx xxx xxx xxx Tariff Item Description of goods (1) (2) 9029 REVOLUTION COUNTERS, PRODUCTION COUNTERS, TAXIMETERS, MILEOMETERS, PEDOMETERS AND THE LIKE; SPEED INDICATORS AND TACHOMETERS, OTHER THAN THOSE OF HEADING 9014 OR 9015; STROBOSCOPES 9029 10 - Revolution counters, production counters, taximeters, mileometers, pedometers and the like : 9029 10 10 --- Taximeters 9029 10 90 --- Other 9029 20 - Speed indicators and tachometers; stroboscopes : 9029 20 10 --- Tachometers, non-electrical 9029 20 20 --- Speedometers, non-electrical 9029 20 30 --- Stroboscopes 9029 20 90 --- Other 9029 90 00 - Parts and accessories On careful examination of the above entries in the two contending Chapter headings of 8517 and 9029, it is clear that at the Chap....
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....ogue or digital. The networks, which may be interconnected, include telephony, telegraphy, radio-telephony, radio-telegraphy, local and wide area networks. (I) TELEPHONE SETS, INCLUDING TELEPHONES FOR CELLULARNETWORKS OR FOR OTHER WIRELESS NETWORKS This group includes : (A) Line telephone sets. Line telephone sets are communication apparatus that convert voice into signals for transmission to another device. Upon receipt of a signal, a line telephone set will convert the signal back to voice. They consist of : (1) The transmitter, a microphone which converts sound waves into a modulated current. (2) The receiver (headphone or earphone), which reconverts the modulated current into sound waves. In most cases, the transmitter and receiver are incorporated in a single moulding known as a hand-set. In other cases the transmitter and receiver are a combined headphone and microphone, designed to be worn on the user's head. xxx xxx xxx xxx (II) OTHER APPARATUS FOR TRANSMISSION OR RECEPTION OF VOICE, IMAGES OR OTHER DATA, INCLUDING APPARATUS FOR COMMUNICATION IN A WIRED OR WIRELESS NETWORK (SUCH AS A LOCAL OR WIDE AREA NETWORK) ....
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....ing or packet switching which utilize microprocessors to connect users by electronic means. Many automatic switchboards and exchanges incorporate analogue to digital converters, digital to analogue converters, data compression/decompression devices (codecs), modems, multiplexors, automatic data processing machines and other devices that permit the simultaneous transmission of both analogue and digital signals over the network, which enables the integrated transmission of speech, other sounds, characters, graphics, images or other data. Some types of automatic switchboards and exchanges consist essentially of selectors, which select the line corresponding to the impulses received from the calling s establish the connection. They are operated automatically, either directly by the impulses from the calling set or via auxiliary apparatus such as directors. The different types of selectors (pre-selectors, intermediate selectors, final selectors) and, where used, the directors, are often assembled in series and in groups of the same type on chassis which are then incorporated into the exchange on metal racks. Particularly in smaller-sized installations they may, however....
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....for calling, alerting or paging. (G) Other communication apparatus. This group includes apparatus which allows for the connection to a wired or wireless communication network or the transmission or reception of speech or other sounds, images or other data within such a network. Communication networks include, inter alia, carrier-current line systems, digital-line systems and combinations thereof. They may be configured, for example, as public switched telephone networks, Local Area Networks (LAN), Metropolitan Area Networks (MAN) and Wide Area Networks e Area Networks (WAN), whether proprietary or open architecture. This group includes : (1) Network interface cards (e.g., Ethernet interface cards). (2) Modems (combined modulators-demodulators) (3) Routers, bridges, hubs, repeaters and channel to channel adaptors (4) Multiplexers and related line equipment (e.g., transmitters, receivers or electro-optical converters). (5) Codecs (data compressors/decompressors) which have the capability of transmission and reception of digital information. (6) Pulse to tone converters which convert pulse dialled signals....
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....ular, for measuring lengths (e.g., on spinning or twisting machines); for counting the movements of a machine (an automatic balance, a pump, the he picks of a spinning machine, etc.); or for counting a number of articles (printed sheets delivered by a rotary press, articles carried by a conveyor belt, bank notes, etc.). In practice, the appliances used for these purposes are generally revolution counters which have been adapted to indicate the length or number of units in terms of the revolutions of the driving spindle. Electronic production counters. The articles to be counted interrupt a beam falling on a photoelectric cell. A recording apparatus then computes the number of articles which have passed through the beam. This group also covers multiple counters (e.g., those used to check the output of several operators working on the same machine). This group also includes the electro-magnetic counters used in automatic telephone exchanges to count the number of telephone calls made by a subscriber; they usually incorporate an electro-magnet which moves the recording mechanism (cyclometer-type rollers, etc.) one position each time a pulse of electric curre....
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.... machines (motors, turbines, paper-making machines, printing machinery, textile machinery, etc.). The speed indicators and tachometers classified here normally function on one of the following principles : (1) Chronometric system. The measuring mechanism is combined with a clock or watch movement. Sometimes the time is measured by means of a separate chronograph; in this case, the two instruments are classified in their appropriate headings. (2) Centrifugal system. A vertical governor arm, held by a spring, rotates with the driving spindle. A pair of weights carried by the governor arm are thrown outwards by centrifugal force, so that the distance the governor arm is displaced is proportional to the speed. This displacement is transmitted to the instrument pointer. (3) Vibration system. This type is used for high speed machines such as steam turbines, pumps, compressors, electric motors, etc. The mechanical resonance of vibrations of the frame or bearings of the machine cause graduated reeds to oscillate at a rate corresponding to the number of revolutions of the machine. (4) Magnetic (induction) system. ....
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....a motor with a speed regulator controlling the frequency of the flashes, and a graduated dial. The flashes may also be produced by a gas discharge lamp. These gas discharge stroboscopes are much more complex in structure and can be used for taking photographs or making films; they are sometimes mounted on castors or rollers. The flashes required for the observation of a rotating or reciprocating mechanism may be controlled by the mechanism itself. Synchronisation is achieved by means of a spring-type interrupter, a photoelectric cell, an electro-magnetic relay, etc. Except when permanently incorporated in stroboscopes, the photographic or cinematographic cameras fall in their appropriate heading. Stroboscopes are used, in particular, for observing or measuring the speed of motors, transmission gear, textile machinery (parts such as spindles, winders, cards, shuttles), paper-making machines, printing machinery or machine-tools. They are also used in medicine for examination of the vibration of the vocal chords. PARTS AND ACCESSORIES Subject to the provisions of Notes 1 and 2 to this Chapter (see the General Explanatory Note), separately presented parts ....
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....ersons, consisting of wearable device with display screen, Bluetooth connectivity. It also works in conjunction with certain applications in a mobile phone/device, by syncing the data tracked for prescribing various fitness programs viz., preventive medical care, wellness training, weight management, endurance and strength training, marathon training, yoga and stress management, illness control and other individualized training in the form of coaching program. Hence, there is a need to examine the functionality of the imported goods in order to determine its appropriate classification. 9.5 From the scope of coverage of goods under sub-heading 902910, though various types of counters were included in the scope of this heading, goods of the nature such as revolution counters, production counters, entry counters, billiard meters, taximeters, mileometers are not relevant for consideration, as these are not in the nature of the goods in dispute in the present case. However, since 'Pedometers' are instruments consisting of a watch type mechanism used for measurement of distances, this need to be examined closely to see whether the impugned goods are covered under the scope of this tar....
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....h applications such as GOQii Coach, for interpretation of the tracking data by a roaster of expert coaches such as nutritionists, personal trainers, wellness experts of varying specialties. Once the activity tracker/fitness band or smart watch is synced with GOQii application, the regular activity data and sleep data, tracked automatically and manually, will be visible to the coaches, who will in turn give daily support, resources, motivation and interpretation of the tracking data to help individual wearer to stay on track so as to reach individual fitness goals. In this program the individual can also log specific activities, water consumption and food intake besides the regular tracking activity. Further, the GOQii fitness coach will text the individual persons to the application to set up an introductory call, where the individual wearing the activity tracker//fitness band or smart watch along with the coach will together establish their short and long-term goals. GOQii activity tracker/smartwatch tracks steps, sleep and active time. It also tells time and has remainder alarms and features a touch-screen OLED display with a battery life of up to 7 days and the 360° motion s....
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.... (vi) ECG. Based on the testing performed on all 15 models, the core functionality of the wearable device is activity tracking/monitoring and/or vital parameters monitoring. In the models evaluated by us, it was observed that information processing from the sensor modules was the main activity of the core processor. The following sensor modules were found: * 3-axis Accelerometer for activity tracking, * Optical Pulse plethysmography (PPG) module using Red and IR LED for SpO2 monitoring, * Optical heart rate monitoring using a similar principle of PPG but using green LED, * Temperature sensor, and * ECG module with electrodes to sense electric signals for extracting single lead ECG (on-demand type). This amalgamation of sensor modules serves as the foundational basis from which auxiliary measurements are derived, including parameters such as sleep stage/quality and blood pressure (BP). The user interface on the wearable device is designed to monitor and visualize various fitness or vital parameters. The interface concurrently provides alerts to the user based on the information derived from the various sensor modul....
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....ce of getting other notifications from the paired device. In some devices, Bluetooth feature assist user to provide inputs from their wearable device for controlling the music played on the paired device. As smartphone have become an integral part of everyone, Bluetooth provides the connection with the GoQii application on the paired device to get further information/control/convenience to the user. This is similar to the Bluetooth module available on various consumer devices, which provides extra information or alerts, and is an ancillary feature to the devices. (c) Whether on account of Bluetooth feature, the goods can be treated as a communication machine as described under the Tariff heading 851762? xxx xxx xxx xxx As discussed in (b), this activity is an ancillary support to the core functionality of tracking the activity/fitness/variations in vital parameters. The core functionality or principal use of the device is activity/fitness monitoring, primarily steps counting (pedometers) and distance covered, which is the only common monitoring option in all the 15 GoQii devices evaluated by us. So, even though the Bluetooth module provides the facility of tran....
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....ian Standards (BIS) Registration/CRS 2022-2767/R-41248894 dated 16.02.2023 for GOQii models "Smart Vital 2.0; Smart Vital 2.0 Max., Smart Vital Plus" and Registration/CRS 2022-2767/R-41229600 dated 21.02.2023 for "Smart O2; Smart Vital Max., Smart Vital Life", respectively, having been registered under the product category "smart watches". We also find that such certificate is supportive of the stand that the impugned goods are not simple 'pedometer' or activity tracker apparatus and due to its multifarious features offered to the wearer, by way of communication of data/ messages, it is more appropriately classifiable as 'other communication apparatus' having the facility of activity tracker offering various fitness programs or healthy life style solution. 9.9 On careful perusal of the above documents, it transpires that the impugned goods are used for tracking vital parameters in order to enable healthy lifestyle or to enhance the health of individuals by overcoming concerns of health such as diabetes, over-weight, high blood pressure etc. As mentioned in the said report, the information processing from the sensor modules having core processor is the main activity of such track....
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....n, that the impugned goods are appropriately classifiable under CTI 8517 6290 as done by the department, and not under CTI 9029 1090 as declared by the respondent importer. Therefore, the impugned order dated 31.07.2024 passed by the learned Commissioner of Customs (Import) in classifying the goods under CTI 9029 1090 cannot stand the scrutiny of law. 11.1 From the facts of the case, it is also indicated that the respondent had classified the impugned goods accepting the classification adopted by the department under CTI 8517 6290 in respect of 21 B/Es filed earlier and have paid the differential duty. However, in the B/Es No.5440172 and 5434487 both dated 25.10.2019 and in subsequent 9 B/Es, they contested the classification under CTI 8517 6290 and have paid the differential duty under protest. In all these B/Es, the subject matter of dispute in classification of imported goods was well within the knowledge of the department and that the goods covered under the two B/Es dated 25.10.2019 and the other 9 B/Es were under the control of customs Commissionerate and that these were subjected to examination by the customs shed examination officers; further, there was ambiguity in clas....