Successful appeal reclassification of Self Priming Power Driven Pump

The appeal was allowed in favor of the appellant regarding the misclassification of the Self Priming Power Driven Pump under sub-heading 8413.11 instead of 8413.80. The Commissioner's classification under 8413.11, upheld by the Tribunal, was not appealed, resulting in the appellant's successful outcome.

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The duty demand was based on misclassification of Self Priming Power Driven Pump. Appellant claimed classification under sub-heading 8413.11, but was classified under 8413.80. Previous Tribunal remanded the matter to Commissioner who classified it under 8413.11. No appeal was filed against this decision. The present appeal was allowed in favor of the appellant.

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