2026-VIL-678-CESTAT-MUM-CU
  1. Home
  2. 2026-VIL-678-CESTAT-MUM-CU

CUSTOMS CESTAT Cases

Customs - Classification dispute of imported 'charging case without power supply' for 'hearing aid' - The appellant imported charger cases for "hearing aids" and classified them under Tariff Item 9021 9010 as "parts and accessory of 'hearing aid'" paying duty @7.5% BCD - Department disputed the classification and re-assessed the goods under Tariff Item 85044030 "Electrical Transformer, static converter (for example rectifiers) and inductors" attracting 20% BCD, resulting in a demand of Rs. 1,18,93,367/- with interest and penalty – HELD - The burden of proof lies on the department to establish the classification made by the appellant as incorrect. The charger cases were found to be only a medium between the wall plug adapter with USB cable and the "hearing aids" kept safely in the case, without any power conversion or battery charging capability. The Chartered Engineer's certificate and the product catalogue also confirmed that the charging case does not convert power supply or contain any battery - The power pack is an optional attachment to the charging case and the charging case combi is only a device intended to charge rechargeable “hearing aids”. Therefore, going by the Charter Engineer certificate as well as the product literature namely Catalogue, it can very well be said that neither the device possesses any equipment that would convert electric energy from one form to another namely from AC to DC voltage, so as to put it under the category of static converter to cover the same under Tariff Item 8504 40, nor it acts as a battery charger to charge battery of the “hearing aids” - Relying on the well-established principle that the classification made by the importer should be accepted unless proved otherwise, it is held that the appellant correctly classified the goods under Tariff Item 9021 9010 as "parts and accessory of 'hearing aid'". The department's invocation of extended period of limitation and the orders for confiscation and redemption fine as unsustainable and set aside – The order passed by the Commissioner is set aside and the appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Appeal filed wrongly...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

Security-Code
New Code?
New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?