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2017 (7) TMI 377 - AT - CustomsClassification of imported item - Danload 6000 Electronic Preset Metering Equipment, parts thereof and configuration software - The proper officer of customs decided to classify the equipment under 9032 of the First Schedule to the Customs Tariff Act, 1975 while the importer sought classification under 9026 - Held that: - The First Schedule appended to the Customs Act lays down general principles for the interpretation and classification of goods for import tariff. Rule 2(b) of the Rules provide that,`the classification of goods consisting of more than one material or substance shall be according to the principles of rule 3 - the specific rule would supersede the general rule - the classification of the imported goods is in accordance with law and there is no reason for us to interfere in the matter - appeal dismissed - decided against appellant.
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