TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the seven specified machines were correctly classified under Tariff Heading 84.77 instead of Tariff Heading 84.79.
Analysis: The classification dispute turned on the nature of the machines supplied for manufacture of U-form polyurethane products. The lower appellate authority had relied on the HSN Note under Tariff Heading 84.79 and Note 7 to Chapter 84 and had classified the machines under Tariff Heading 84.77. The Tribunal found the impugned order to be well reasoned and supported by the relevant materials on record.
Conclusion: The classification under Tariff Heading 84.77 was upheld and the challenge to that classification failed.
TaxTMI 
