Eldyne Electro System Pvt. Ltd. v. Kolkata-Admn Airport

CESTAT24 Sept 2026C/75809/2024

Case summary

From the record, as published by the registry

No order text is published upstream for this record. The document itself carries the full text.

This is one of 2,920 CESTAT Customs Appeal cases decided by the CESTAT in 2026.

Filed as

Eldyne Electro System Pvt. Ltd. vs Kolkata-Admn Airport — CESTAT (2026) — LawSathi Research

Sl. No.	Appeal No.	Appellant	Issue under Challenge
1.	C/75809/2024- DB	M/s. Eldyne Electro System Pvt. Ltd.	Classification of Digital Axle Counters (Chapter 85 vs. 86) & Duty Demand of Rs.7,67,54,006/- under Section 28(4) of the Act, interest under Section 28AA ibid., penalty of Rs.7,67,54,006/- imposed under Section 114A ibid.
2.	C/75802/2024- DB	Shri Santanu Basu, Chairman-cum- Managing Director	Personal Penalties of: Rs.10,00,000/- imposed under Section 112(a) ibid.; Rs.15,00,000/- imposed under Section 114AA ibid.
3.	C/75807/2024- DB	Ms. Rupanjali Dey, Chief Financial Officer (CFO)	Personal Penalties of: Rs.3,00,000/- imposed under Section 112(a) ibid.; Rs.5,00,000/- imposed under Section 114AA ibid.

II. ONUS OF	ESTABLISHING	THE
COMPETING/ALLEGED	CLASSIFICATION	NOT
DISCHARGED BY THE DE	PARTMENT

		Unit	Rate of	duty
Tariff Item	Description of goods		Standard	Preferential areas
	Electrical signalling, safety or
8530	traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other
	than those of heading 8608)
8530 10	-Equipment for railways or tramways:
8530 10 10	--- For railways	u	7.5%	-
8530 10 20	--- For tramways	u	7.5%	-
8530 80 00	- Other equipment	u	7.5%	-
8530 90 00	- Parts	kg.	7.5%	-

		Unit	Rate o	f duty
Tariff Item	Description of goods		Standard	Prefere ntial areas
8608	Railway or tramway track fixtures and fittings; mechanical (including electomechanical) signalling, safety or traffic control equipment
	for railway, tramways, roads, inland waterways, parking facilities, port installation or air-fields; parts of the foregoing
8608 00	-Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment
	for railway, tramways, roads, inland waterways, parking facilities, port installation or air-fields; parts of the foregoing.
8608 00 10	--- Railway and tramway track fixtures and fittings	kg.	10%	-
8608 00 20	--- Mechanical equipment, not electrically powered for signalling to, or controlling, road rail or other vehicles, ships or aircraft	kg.	10%	-
8608 00 30	--- Other traffic control equipment for railways	kg.	10%	-
8608 00 40 8608 00 90	--- Other traffic control equipment for roads or inland waterways including automatic traffic control equipment for use at ports and airport --- Other	kg. kg.	10% 10%	- -