Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

🚨 Important Update for Our Users

We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.

⚠️ This portal will be fully migrated on 31-July-2025 at 23:59:59

After this date, all services will be available exclusively on our new platform.

If you encounter any issues or problems while using the new portal,
please let us know via our feedback form , with specific details, so we can address them promptly.

  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + AT Customs - 1997 (7) TMI AT This

  • Login
  • Summary

Forgot password



 

1997 (7) TMI 262 - AT - Customs

The appellants imported a pulse width modulator module but claimed it should be classified as parts of a drilling machine. The Assistant Collector and lower appellate authority rejected the claim, stating the imported item was essentially populated PCBs, not parts of a machine. The appeal was rejected as unsubstantiated.

 

 

 

 

Quick Updates:Latest Updates