The correct classification of the Antenna for base station is under Sub-heading 85177090 as “parts”

Relevant Extract of Order is given below:

50. Revenue vehemently opposed to the said opinion of HS Committee stating that it is not binding on the department. We do not find merit in the argument of the Revenue in view of the principle of law laid down by the Hon’ble Delhi High Court in Manisha Pharma Plasto Pvt. Ltd.’s case (supra), whereunder it is held that the opinion of Harmonized Systems Committee has lot of weight and should ordinarily be taken as binding. Similar view has been expressed by the Tribunal in the case of CCE v. Telco Ltd. 2002 (143) ELT 548(Tri. -Mum.), later upheld by the Supreme Court 2003 (152) ELT A259. Also, the literature relating to the classification of the Antenna of different countries placed by the Respondent indicates that the Antenna is classified as part of base station under Subheading 851770.

51. In the result, the correct classification of the, Antenna for base station is under Sub-heading 85177090 as “parts”. Since, the main issue of classification has been addressed, the other ancillary/alternative submission/issues on the eligibility of various exemption notifications issued in support of the classification of the said goods, becomes more of academic, hence not analysed. Consequently, the Revenue’s Appeals are being devoid of merit accordingly rejected.

Click here to Download the Order

For Regular Updates Join : https://t.me/Studycafe

Tags : GST, Customs, Judgement, Appellant Tribunal