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2017 (4) TMI 419 - AT - CustomsClassification of the technical documents which were imported by the appellants for the use in setting up spin drawing winding machine - It is the case of the appellants that the said drawings are correctly classifiable under chapter heading number 4911 1090 while it is the case of the revenue that the drawings are correctly classifiable under chapter heading number 8445 40 - Held that: - the value of the documents were already considered and included by the revenue for levy and discharge of Customs duty. These documents were only drawing required for assembly of the machine, the same cannot be by any stretch of imagination considered as parts/ components of the machine and merit classification under 8445 - the impugned order classifying the technical documents under chapter 84 is unsustainable The technical documents are correctly classifiable under chapter 49 - appeal allowed - decided in favor of appellant.
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