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2016 (6) TMI 863 - AT - CustomsClassification - import of Rice Milling Rubber Roller and Paddy Dehsuking Rubber Roller - While Revenue says that the goods shall be classified under the CTH 40169990, assessee's claim is that the goods shall fall under CTH 84379020 - Section note 1 (a) of chapter Section XVI. - Held that:- The peculiar character of the goods was recognised by the Hon'ble Supreme Court in the case of Kohinoor Rubber Mills Vs. CCE, Chandigarh [1997 (2) TMI 125 - SUPREME COURT OF INDIA] while determining classification thereof under CTH 40169990. - The switchover to 8 digit classification has no direct impact in applying the section notes. - Decided in favor of revenue.
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