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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Classification of water shower, water jet and water filter under the Central Excise Tariff.
Analysis: The products were held in the assessee's own earlier case to fall under Heading 84.24 of the Schedule to the Central Excise Tariff Act, 1985 and not under Heading 84.39. The appeal was decided by following that earlier determination on the same classification question.
Conclusion: The classification under Heading 84.24 was upheld and the Revenue's view under Heading 84.39 was rejected. The impugned order was set aside and the appeal was allowed with consequential relief.
Ratio Decidendi: Where the same products had already been classified in the assessee's own case, the Tribunal followed that binding determination and classified the goods under Heading 84.24 rather than Heading 84.39.
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