Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be fully migrated on 31-July-2025 at 23:59:59
After this date, all services will be available exclusively on our new platform.
If you encounter any issues or problems while using the new portal,
please let us know
via our feedback form
, with specific details, so we can address them promptly.
Home
The appeal was about the classification of compound ball and roller bearings valued at Rs. 8,143. The lower authorities classified it under Heading 84.62(2) of the CTA, but the appellants claimed it should be under Heading 84.62(1). The Department conceded that it should be classified under Heading 84.62(1), leading to the appeal being allowed and a refund ordered for the appellants.
|