Home Case Index All Cases Customs Customs + AT Customs - 2008 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (8) TMI 151 - AT - CustomsAutomatic Wrap and Stacking Machine – revenue claim that machine used for wrapping of positive and negative plate which is further used in manufacture of battery, is not commodity – as said positive and negative plates of battery are an intermediate product and are commodity, revenue’s claim is not correct - impugned order to the extent it denies the benefit of Notification No. 17/2001-Cus. to the goods imported is set aside – impugned machine is classifiable u/h 84.79 of CTA, 1975
|