AdvertisementTATA Projects Ltd. Vs Commissioner of Customs (CESTAT Chennai) The appeal was filed against the Order-in-Appeal dated 15.05.2020 rejecting the appellant’s refund claim arising from the import of aluminium framework from South Korea. The appellant had imported the goods under four Bills of Entry, classified them under CTH 7610 9020, and claimed exemption from Basic Customs Duty under Sl. 610 of Notification No. 15/2009-Cus. During scrutiny by the Risk Management System (RMS), Customs noticed that the supplier had classified the goods under CTH 8480.60, resulting in a mismatch.