CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH - COURT No. III Customs Appeal No. 40422 of 2025 (Arising out of Order-in-Appeal Seaport C.Cus. II No.19/2025 dated 06.01.2025 passed by Commissioner of Customs (Appeals-II), 60, Rajaji Salai, Custom House, Chennai 600 001.)

Commissioner of Customs …. Appellant Chennai-II (Import) Commissionerate, Custom House, 60, Rajaji Salai, Chennai 600 001.

VERSUS M/s.Competition Team Technology India Pvt. Ltd. … Respondent

600B, 800B, 900, Indo Space Industrial Park, Oragadam, Block B, Panrutti Village, Wallajabad Road, Sriperumbudur 631 604.

APPEARANCE :

Shri Sanjay Kakkar, Authorized Representative for the Appellant Ms. A. Aruna, Advocate for the Respondent CORAM :

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

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

FINAL ORDER No.40487/2026 DATE OF HEARING : 30.01.2026 DATE OF DECISION :13.04.2026 Per Bench :

Brief and relevant facts of this Appeal filed by Revenue against the order of Commissioner of Customs (Appeals-II), Chennai are that the Respondent/Competition Team Technology India Pvt. Ltd. (CTTPL) is engaged in the manufacture of Television sets, for which ‘LED Panels’ were impor