Allowed
Samsung India Electronics Pvt. Ltd. v. Commissioner, Customs-New Delhi (Acc Import)
CESTATC/51864/2023
Case brief
AI extract
What is this about?
The Customs, Excise & Service Tax Appellate Tribunal allowed the appeal, setting aside the Commissioner of Customs' order dated September 22, 2022. The Tribunal held that the rejection of the appellant's classification of mobile phone covers under CTI 8517 70 90 was incorrect, relying on two prior Division Bench decisions.
What did the court decide?
The order dated September 22, 2022 passed by the Commissioner of Customs was set aside with consequential relief.