#Customs Tariff Classification

CESTAT Hyderabad rules that galvanized iron welded wire mesh used in poultry cages falls under HSN 7314 (iron/steel articles) rather than HSN 8436 (poultry machinery), directly impacting customs duty liability. The decision clarifies classification disputes for manufacturers and importers of similar industrial materials.

CESTAT Bangalore ruled that Airspan's 5G radio unit qualifies as SDH equipment under CTH 8517 6260 because its synchronization capability aligns with the heading's technical definition, granting eligibility for Notification No. 57/2017's exemption. This sets a critical precedent for telecom importers seeking duty benefits on 5G infrastructure components by focusing on functional alignment over marketing labels.

CESTAT New Delhi has ruled that stainless steel kitchen baskets, racks, and holders are household articles under CTH 7323, not furniture parts under CTH 9403, reversing a customs duty demand. This clarifies a critical boundary in tariff classification for importers of modular kitchen accessories, reducing compliance uncertainty and potential duty exposure for similar goods.

CESTAT has ruled that glucometers are instruments for chemical analysis under CTI 9027 80 90, not medical devices under 9018 90 99, making them eligible for nil basic customs duty under Notification 24/2005-Cus. This clarifies a critical classification ambiguity for diagnostic device importers and reinforces the primacy of functional use over product category in tariff interpretation.

CESTAT clarifies that integrated drive and starter generators for turboprop/turbofan engines fall under Customs Tariff Heading 8501, not 8511, as gas turbines differ from spark/compression ignition engines. This ruling affects aviation industry importers, customs duty calculations, and compliance under the Customs Tariff Act 1975.

CESTAT Bangalore ruled that an aerosol generator forming part of an integrated analytical system must be classified under Customs Tariff Heading 90278090, not 9032. The tribunal rejected the Department's reclassification and held that extended limitation cannot be invoked without concrete proof, setting a precedent for tariff disputes involving integrated systems.

CESTAT Bangalore rules that gold chains in running length, requiring only cutting and hook attachment, qualify as 'articles of jewellery' under HSN 7113, rejecting classification as semi-manufactured gold. The decision clarifies tariff classification for importers and customs authorities, impacting duty exemptions and valuation under the Customs Act 1962.

CESTAT Mumbai ruled that GOQii activity trackers, despite their fitness tracking function, qualify as 'communication apparatus' under Customs Tariff Item 8517 6290 due to their essential Bluetooth data transmission capability. The decision overturns the classification as pedometers, imposing a higher 20% basic customs duty and setting precedent for similar wearable tech imports.

CESTAT Hyderabad ruled that importers cannot be penalized for genuine disputes over customs tariff classification, shifting the burden of proof to the department. The tribunal also invalidated retrospective application of circulars that are adverse to importers, reinforcing natural justice in customs adjudication.

The Customs Tribunal holds that partially cooked ready rotis retain the essential character of bread, classifying them under NIL duty heading 1905 90 90, overturning demand for excise duty.

Customs Tribunal holds that squid liver powder mixed with 40-50% soyabean meal is classifiable under CTH 2309 as a formulated animal feed, not under 2301.