CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 CUSTOMS APPEAL NO.20005 OF 2018 (Arising out of Order-in-Appeal No.777-778/2017 dated 12.10.2017 passed by the Commissioner of Customs (Appeals), Bangalore)

M/s. Acer India Pvt. Ltd., Embassy Heights, 6^th Floor, Appellant(s)

No.13, Magrath Road, Bangalore-560 025.

VERSUS Commissioner of Customs-

BMTC Building, Above BMTC Bus Stand, Respondent(s)

D omlur, Bangalore.

A PPEARANCE:

Ms. Purvi Asati and Shradha Pandey, Advocates for the Appellant Mr. Maneesh Akhoury, Asst. Commissioner (AR) for the Respondent CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL)

HON’BLE MR. PULLELA NAGESWARA RAO, MEMBER (TECHNICAL)

Final Order No. 20065 /2026 DATE OF HEARING: 30.07.2025 DATE OF DECISION: 27.01.2026 PER : D.M. MISRA This appeal is filed against Order-in-Original No.888/2016 dated 31.08.2016 passed by the Commissioner of Customs, Airport & Air Cargo Complex, Bangalore.

2. Briefly stated the facts of the case are that the appellant are engaged in the import of items declaring as parts of computer through Air Cargo Complex, Bangalore claiming its classification under CTH 84733099 with BCD ‘NIL’. They have filed Bill of