Home Case Index All Cases Customs Customs + AT Customs - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1360 - AT - CustomsReclassification of goods - imported Water Treatment and Distribution System comprising several packages - whether classified under tariff item 3209.10 of the First Schedule to the Customs Tariff Act, 1975 or otherwise? - HELD THAT:- The goods in question are more appropriately classifiable under the tariff entry 8413.70 - Reading of the tariff entries, supports the classification urged by the appellant. As the Department has not been able to convince any merit in its case, it would be inappropriate to reject the present appeal on the ground that the appellant’s claim for reclassification had been raised belatedly. Appeal allowed - decided in favor of appellant.
|