{"id":5106,"date":"2025-07-29T17:16:46","date_gmt":"2025-07-29T11:46:46","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5106"},"modified":"2025-07-29T17:16:46","modified_gmt":"2025-07-29T11:46:46","slug":"cestat-remands-classification-dispute-of-low-noise-blocker-for-fresh-review","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/cestat-remands-classification-dispute-of-low-noise-blocker-for-fresh-review","title":{"rendered":"CESTAT Remands Classification Dispute of \u2018Low Noise Blocker\u2019 for Fresh Review"},"content":{"rendered":"<pre>Case Details:<a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000401437\/matter-to-be-remanded-to-adjudicating-authority-for-fresh-decision-on-classification-dispute-of-low-noise-blocker-cestat\"><i><span data-contrast=\"none\">Dish Tv India Ltd. Versus Commissioner of Customs, Central Excise and GST (2025) 32 Centax 293 (S.C.)<\/span><\/i><\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong><span id=\"111170000000109399\">PAMIDIGHANTAM SRI NARASIMHA<\/span>\u00a0<\/strong>and\u00a0<strong><span id=\"111170000000019594\">JOYMALYA BAGCHI<\/span>, JJ.<\/strong><\/li>\n<li><strong>S\/Shri Raghavendra P. Shankar, ASG, Vivek Gurnani, Karan Lahiri, Kartikeya Asthana, Anmol Chandan,<\/strong> Advs. and <strong>Gurmeet Singh Makker,<\/strong> AOR, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW119143601 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW119143601 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The Appellant challenged the classification of &#8216;Low Noise Blocker (LNB)&#8217;, 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 <\/span><span class=\"NormalTextRun SCXW119143601 BCX0\" data-ccp-parastyle=\"Body-All Documents\">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).<\/span><\/span><span class=\"EOP SCXW119143601 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em><span class=\"TextRun SCXW255089155 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW255089155 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">CESTAT <\/span><\/span> Held<\/em><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/h2>\n<p><span class=\"TextRun SCXW255089155 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW255089155 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">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 &#8216;Low Noise Blocker&#8217;. 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-Cus<\/span><span class=\"NormalTextRun SCXW255089155 BCX0\" data-ccp-parastyle=\"Body-All Documents\">toms<\/span><span class=\"NormalTextRun SCXW255089155 BCX0\" data-ccp-parastyle=\"Body-All Documents\">, dated 05-04-2013 and pass an appropriate order.<\/span><\/span><span class=\"EOP SCXW255089155 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>List of Cases Reviewed<\/em><\/h2>\n<ul>\n<li>\n<div class=\"text\">\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2025%20(391)%20E.L.T.%20379%20(Tri.%20-%20Mumbai)%20%3D%20(2024)%2023%20Centax%20196%20(Tri.%20-%20Mum.)&amp;itemType=AP\">Dish Tv India Ltd. v. Commissioner<\/a> \u2014 2025 (391) E.L.T. 379 (Tri. &#8211; Mumbai) = (2024) 23 Centax 196 (Tri. &#8211; Mum.) \u2014\u00a0<b>Disposed<\/b>\u00a0[Paras 1, 4]<\/div>\n<\/div>\n<div id=\"BKM\" class=\"casereffered\"><\/div>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case Details:Dish Tv India Ltd. Versus Commissioner of Customs, Central Excise and&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5117,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-5106","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CESTAT Remands Classification Dispute of \u2018Low Noise Blocker\u2019 for Fresh Review - Centax-Blogs<\/title>\n<meta name=\"description\" content=\"CESTAT sends back case on classification of Low Noise Blocker, citing errors in applying trade parlance and tariff fitment under Customs Tariff Act, 1975.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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