CUSTOMS APPEAL NO. 51748 OF 2021 (Hanon Climate Systems India Pvt. Ltd. vs. Commissioner of Customs, ICD Delhi)
The CESTAT allowed the appeal of Hanon Climate Systems India Pvt. Ltd., set aside the re-classification of imported aluminum tubes, pipes, profiles and RD tanks under CTH 8708, restored the original classification under CTH 7604/7608/7616, and quashed the duty demand under section 28(4), interest and penalties under sections 114A/114AA. Background Classification Dispute Goods Appellant’s Classification…