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2018 (9) TMI 327 - AT - CustomsClassification of imported goods - cargo sling - benefit of N/N. 21/2002-Cus. and No.6/2002-CE - scope of SCN - Held that:- The original authority has traversed beyond the scope of show-cause notice. It is evident by the submissions of the appellant that the impugned part is not only a mere sting or wire or rope but is part of A90B100 which consists of other units. It was not correct on the part of the department to isolate a minor part of the whole assembly and to classify the same according to the metal used in the manufacture of the same. The highly technical equipment cannot be differentiated into smaller parts and cannot be classified as per the make of a smaller part in it. Appeal allowed - decided in favor of appellant.
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