Goods can’t be classified based on purported consumer behaviour derived from common parlance: CESTAT This case is of Customs.

Customs : Commissioner (Appeals) having misconstrued common parlance/trade parlance test by relying upon consumer behaviour and both lower authorities having classified imported goods viz. Low Noise Blockers under Tariff Item 8529 10 99 as parts of Set Top Box for television as against Tariff Item 8543 70 99 of Customs Tariff Act, 1975 as declared by importers, without examining its fitment within the corresponding description in Customs Tariff, Read

Case Name: Dish TV India Ltd. vs. Commissioner of Customs, Central Excise & GST, Nagpur Citation: (2024) 23 Centax 196 (Tri.-Bom)