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of <h1>Appellate Tribunal affirms classification of Macaroni Paste Mixing Machines as commercial, not subject to extra customs duty.</h1> <h3>COLLECTOR OF CUSTOMS Versus RAJA BARLEY BISCUIT CO. Q</h3> The Appellate Tribunal CEGAT, New Delhi upheld the impugned order-in-appeal regarding the classification of imported Macaroni Paste Mixing Machines as ... Classification of goods The Appellate Tribunal CEGAT, New Delhi heard appeals regarding the classification of imported Macaroni Paste Mixing Machines. The machines were commercial, not for household use, and thus not subject to additional customs duty under Item 53C of the Central Excise Tariff. The impugned order-in-appeal was upheld, and both appeals were dismissed. Show cause notices issued by the Government of India were discharged. (Citation: 1987 (9) TMI 266 - CEGAT, New Delhi)
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