CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Customs Appeal No. 20215 of 2020 (Arising out of Order-in-Original No.BLR-CUSTM-AIR-856/2019 dated 27.12.2019 passed by the Principal Commissioner of Customs, Bangalore.)

M/s. Lighting Technologies India Private Limited Registered Office & Factory: Appellant(s)

No.40, Jigani Industrial Area, First Stage, Sy. No.592 & 124, Jigani Village & Hoblie, Anekal Taluk, Bengaluru – 560 105.

VERSUS The Principal Commissioner of Customs Airport & Air Cargo Complex, Respondent(s)

Air India SATS Freight Terminal, KIAL, Devanahalli, Bengaluru – 560 300.

APPEARANCE:

Shri R. Rangaswamy, Consultant for the Appellant Shri Vikalp Jain, Superintendent (AR) for the Respondent CORAM: HON’BLE DR. D.M. MISRA, MEMBER (JUDICIAL)

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

FINAL ORDER NO. 20682 / 2026 DATE OF HEARING: 13.04.2026 DATE OF DECISION: 13.04.2026 PER: R. BHAGYA DEVI Briefly the facts are the appellant M/s. Lighting Technologies India Pvt. Ltd. filed Bills of Entry for clearance of lighting fittings under CTH 9405 4090 and claimed the benefit of Notification No.01/2017 dated 28.06.2017. The goods were assessed and c