CEGAT Rules in Favor of Appellant on Dutiability Classification Dispute

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Appellant, accepting the dutiability classification of structurals (transmission poles) under Tariff sub-heading 7306.90. The department's classification under sub-heading 7308.90 was rejected, with the Tribunal allowing the appeal supported by previous rulings and the Revenue's concession to this stance.

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The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Appellant regarding the dutiability classification of structurals (transmission poles). The Appellant sought classification under Tariff sub-heading 7306.90, while the department classified the goods under sub-heading 7308.90. The Tribunal allowed the appeal based on earlier judgments and the Revenue also conceded to this position.

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