Case Details:Dish Tv India Ltd. Versus Commissioner of Customs, Central Excise and GST (2025) 32 Centax 293 (S.C.)
Judiciary and Counsel Details
- PAMIDIGHANTAM SRI NARASIMHA and JOYMALYA BAGCHI, JJ.
- S/Shri Raghavendra P. Shankar, ASG, Vivek Gurnani, Karan Lahiri, Kartikeya Asthana, Anmol Chandan, Advs. and Gurmeet Singh Makker, AOR, for the Respondent.
Facts of the Case
The Appellant challenged the classification of ‘Low Noise Blocker (LNB)’, contending that it was classifiable under Tariff Item 8529 10 99 of the First Schedule to the Customs Tariff Act, 1975 as parts of set-top box for television, and not under Tariff Item 8543 70 99 as held by the adjudicating authorities. The Commissioner (Appeals) had concluded that the subject goods, even if identifiable as separate articles, were non-functional except in tandem with other equipment, and thus did not merit classification as independent parts. The Tribunal noted that such findings were not tenable, as workability could not be a criterion for classification in such circumstances. It was further observed that the Commissioner (Appeals) had misconstrued the common parlance/trade parlance test by relying upon consumer behaviour, which was neither representative of common parlance nor derived from any acceptable study of the marketplace. Both lower authorities were also found to have failed in examining the fitment of goods within the corresponding description in the First Schedule to the Customs Tariff Act, 1975. The matter was accordingly placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).
CESTAT Held
The CESTAT held that the classification issue required reconsideration, as the findings recorded by the lower authorities lacked proper legal and factual foundation. The matter was remanded to the adjudicating authority for fresh decision on the classification dispute of ‘Low Noise Blocker’. The Tribunal specifically directed that while considering the matter on remand, the adjudicating authority must also take into account the applicability of Circular No. 13/2013-Customs, dated 05-04-2013 and pass an appropriate order.
List of Cases Reviewed
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Dish Tv India Ltd. v. Commissioner — 2025 (391) E.L.T. 379 (Tri. – Mumbai) = (2024) 23 Centax 196 (Tri. – Mum.) — Disposed [Paras 1, 4]
