CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Customs Appeal No. 437 of 2012 (Arising out of Order-in-Appeal No. 236/2011 dated 27.12.2011 passed by the Commissioner of Customs (Appeals), Bangalore.)

M/s. ABB Ltd.

Plot No.5 & 6, II Phase, Appellant(s)

Peenya Industrial Area, Bangalore. VERSUS The Commissioner of Customs (Appeals)

Respondent(s)

C.R. Building, P.B. No.5400, Queens Road, Bangalore.

WITH Customs Appeal No. 27368 of 2013 (Arising out of Order-in-Original No. 7/2013-Commr. dated

29.04.2013 passed by the Commissioner of Custom, Bangalore.)

M/s. GE India Industrial Private Limited Appellant(s)

Plot No.42/1 & 45/14, Electronic City Phase II Bangalore. VERSUS The Commissioner of Customs Respondent(s)

C.R. Building, P.B. No.5400, Queens Road, Bangalore.

AND Customs Appeal No. 21866 of 2018 (Arising out of Order-in-Appeal No. 307/2018 dated 29.08.2018 passed by the Commissioner of Customs (Appeals), Bangalore.)

M/s. ABB India Pvt. Ltd. Appellant(s)

MGF No.5 & 6, Peenya Industrial Estate, Phase-II Bangalore – 560 058.

VERSUS The Commissioner of Customs BMTC Building, Above BMTC Bus Stand, Respondent(s)

Old Airport Road, Domlur, Bangalore - 560 071.

APPEARANCE:

Shri Ravi Raghavan with Ms. Ashwini Nag and Ms. Shambavi Mishra, Advocates for the Appellant.

Shri K. A. Jathin, Deputy Commissioner and Shri Maneesh Akhoury, Assistant Commissioners (ARs) for the Respondent.

CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL)

HON'BLE MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL)

FINAL ORDER NO. 20865 - 20867 / 2025 DATE OF HEARING: 10.01.2025 DATE OF DECISION: 25.06.2025 PER: R. BHAGYA DEVI The appellant M/s. ABB Ltd. filed 2 appeals Appeal Nos. C/437/2012 and C/21866/2018 and the appellant M/s. GE India Industrial Pvt. Ltd. filed Appeal No. C/27368/2013. In all these 3 appeals the common dispute is classification of imported relays under CTH 8536 4900 as claimed by the appellant as against the claim of the revenue under CTH 8537 1000. It also involves the question of eligibility of exemption under Notification No. 21/2002-Customs dated 01.03.2002.

2. The learned Counsel submits that the appellant M/s. GE India Industrial Private Ltd. is engaged in the manufacture of various electronic and electrical equipment and has been importing Relays i.e. numerical relays of various specifications since September 2004 and they are supplied to various customers in India, such as Chhattisgarh State Power Transmission Company Ltd., KSA Energy Control Automation Private Limited, Crompton Greaves, Neyveli Lignite Corporation Limited, etc., which are used in various distribution automation systems for protection of the electrical equipment. It is stated that the impugned Show-Cause Notice No. 5348 dated 11.06.2012 (June 2007 to November 2009) after investigations proposed to reclassify the impugned goods viz., F-650, SELCO T- Line, GE ALPS, GE URL and SIPROTEC 4 7SA522 families of relays under CTI 8537 10 00 as multi-functional electrical apparatus as against CTI 8536 49 00; that the impugned goods were equipment having contact rating of more than 7 amperes for rejecting the Appellant’s claim of exemption under Notification Notification No. 21/2002-Cus. dated 01.03.2002; demanded duty of 1,66,16,664/- under the proviso to Section 28(4) of the Customs Act along with interest and imposed penalty under Section 112(a) / Section 114A of the Customs Act 1962. The Commissioner vide Order-in-Original No.7/2013- Commr dated 29.04.2013 held that the impugned goods viz. Relays of various models imported by the Appellant during the relevant period were classifiable under CTI 8537 10 00 and not under CTI 8536 49 00; were not eligible for the benefit of exemption under Sl. No.21/02-Cus.; confirmed the demand of customs duty of Rs.1,47,97,557/- under Section 28(8) of the Customs Act, 1962 along with applicable interest under Section 28AA; imposed penalty equal to the sum of duty demand of Rs.1,47,97,557/- along with applicable interest under Section

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