AdvertisementImagine Marketing Ltd. Vs Commissioner of Customs (CESTAT Mumbai) The CESTAT, Mumbai considered appeals concerning the classification of “Wireless Bluetooth Earphones/Earbuds/Headphones/Headsets.” The appellants had classified the imported goods under Tariff Item 8517 6290 and claimed exemption under Notification No. The Department reclassified the goods under Tariff Item 8518 3000/8518 3011 and denied the exemption. The appellants challenged the impugned orders primarily on the ground that the show cause notices were barred by limitation. The appella...