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2019 (2) TMI 1403 - AT - CustomsReclassification of goods - Drawings and Design for 33M2 Sinter Plant - whether classified under CTH 8417 or under CTH 49060000? - Held that:- What is sought to be imported is drawings and design and not the plant per se and from the Order-in-Original - Also, the adjudicating authority has nowhere discussed as to how the drawings and design require re-classification. Therefore, a finding was required by the adjudicating authority as to how the drawings and design sought to be imported could be categorized as either nuclear reactor or boiler or machinery and mechanical appliances, to be covered under Chapter 84 - Revenue has not made out any case to justify intervention - appeal of Revenue dismissed.
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