HIMACHAL FUTURISTIC COMMUNICATIONS LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE benefit of exemption from payment of Customs duty in terms of Notification No. 21/02 at Sl. No. 320 of the tables thereto has been denied to the appellants herein on the parts/components of accessories of mobile hand sets on the ground that the imported items viz. chargers, battery and antenna did not fall for classification under CTA Heading 8529.90 as required under the Notification.

(2.) WE have heard both the sides. There is no dispute that the imported items are accessories of CDMA mobile hand sets. They are, therefore, covered by the description of the goods under Sl. No. 320. As per Col 2 of Sl. No. 320, the goods must fall for classification under CTA 8529.90 or any other Chapter .Therefore, the importers are correct in their contention that as long as the goods are covered by the description set out against Sl. No. 320, which they admittedly are, they are eligible to exemption irrespective of where the items fall for classification. We, therefore, set aside the impugned order by which the direction for assessment of Bill of Entry by denying the benefit of Notification has been upheld and allow the appeal with consequential relief due in accordance with law to the appellants, who have deposited the entire duty.