The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai set aside re assessment of imported goods thereby granting relief to Bharti Airtel. M/s Bharti Airtel Ltd (Appellant) filed 51 Bills of Entry for the clearance of the antenna for base station claiming classification under CTH 85177090. These Bills of Entry were reassessed without any speaking order as per Section 17(5) of the Custom Act, 1962 and the classification as claimed by the respondents was modified to 85176290.
Source Taxscan
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