CESTAT ruled on classification dispute regarding parts of...

CESTAT ruled on classification dispute regarding parts of Self-Loading Concrete Mixtures (SLCM). The appellant, both importer and manufacturer of SLCM, had Central Excise registration under tariff heading 8474. The Tribunal determined that since the main machine (SLCM) was already classified under CETH 8474 by Central Excise authorities, its parts must follow the same classification. Revenue's proposal to classify parts under CTH 8708 was rejected. The decision aligned with previous rulings by Telangana VAT Appellate Tribunal and GST regime classifications. Following established legal principle, when revenue's proposed classification fails, the department's case cannot succeed regardless of assessee's classification accuracy. Appeal disposed, maintaining classification as declared in Bills of Entry.