Allowed
Samsung India Electronics Pvt. Ltd. v. Commissioner, Customs-New Delhi (Acc Import)
CESTATC/51866/2023
Case brief
AI extract
What is this about?
The Customs, Excise and Service Tax Appellate Tribunal allowed the appeal and set aside the Commissioner of Customs order. The Tribunal held that the rejection of the appellant's classification of mobile phone covers under CTI 8517 70 90 was incorrect, relying on its own prior decision in Samsung Appeal No. 50484 of 2021 and connected Vivo appeals, which ruled against reclassification under CTI 39
What did the court decide?
The order dated 22.09.2022 passing the assessment was quashed and consequential reliefs granted.