CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Customs Appeal No. 40586 of 2023 (Arising out of Order-in-Original No. 102378/2023 dated 14.06.2023 passed by Commissioner of Customs, No. 60, Custom House, Rajaji Salai, Chennai – 600 001)

M/s. Bharat Heavy Electricals Ltd. ...Appellant (IEC No. 0588138690)

House Siri Fort, Assian Games Village, South Delhi, Delhi – 100 049.

Versus Commissioner of Customs ...Respondent Chennai II Commissionerate, No. 60, Custom House, Rajaji Salai, Chennai – 600 001.

APPEARANCE:

For the Appellant : Mr. M. Karthikeyan, Advocate For the Respondent : Mr. Sanjay Kakkar, Authorised Representative CORAM:

HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL)

HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)

FINAL ORDER No. 40484 / 2026 DATE OF HEARING : 05.01.2026 DATE OF DECISION : 10.04.2026 Per Mr. VASA SESHAGIRI RAO This is an appeal filed by M/s. Bharat Heavy Electricals Limited, Delhi (hereinafter referred to as “Appellant”) to assail the Order-in-Original No. 102378/2023 dated 14.06.2023 passed by Commissioner of Customs, Chennai-II (hereinafter referred to as “LAA”).

2. Briefly stated, the facts of the case are that the Appella