Ausc named the classification of imported goods under CTI 8413 50 10 was remanded to the department. The appellant successfully challenged the Customs Invoice under CTI 9616 10 20.
Appeal allowed; impugned order confirming reassessment changed classification set aside.
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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI
REGIONAL BENCH - COURT NO. I
Customs Appeal No. 85033 of 2023
(Arising out of Order-in-Appeal No. MUM-CUSTM-AMP-APP-1410/2022-23 dated 11.10.2022 passed by the Commissioner of Customs (Appeals), Mumbai-III)
M/s Glenmark Pharmaceuticals Ltd. .… Appellant
Glenmark House, BD Sawant Marg, Andheri (East), Mumbai – 400 099
Versus
Commissioner of Customs (ACC), Mumbai …. Respondent Air Cargo Complex, Sahar, Andheri (East), Mumbai – 400 099
APPEARANCE:
Shri T. Viswanathan a/w Shri Akhilesh Kangsia and Ms. Madhura Khandekar, Advocates for the Appellant
Shri Mahesh Patil, Authorized Representative for the Respondent
CORAM:
HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)
FINAL ORDER NO. A/86897/2025
Date of Hearing: 03.12.2025 Date of Decision: 03.12.2025
PER: S.K. MOHANTY
Heard both sides and perused the case records.
2
C/85033/2023
dated 25.02.2025 had decided the appropriate classification of the goods under CTI 8413 50 10. The said order dated 25.02.2025 was assailed by the Revenue before the Hon'ble Supreme Court and the Civil Appeal filed by the Revenue was dismissed by the Hon'ble Supreme Court vide judgement dated 17.07.2025.
(Dictated and pronounced in open court)
(S.K. MOHANTY) MEMBER (JUDICIAL)
(M.M. PARTHIBAN) MEMBER (TECHNICAL)
Sinha
M/s Glenmark Pharmaceuticals Ltd.
Commissioner of Customs (ACC), Mumbai
S.K. Mohanty
M.M. Parthiban
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
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