https://www.taxtmi.com/caselaws?id=73283 The Tribunal determined that the imported machine was correctly classified under 84.59(2) of the Customs Tariff Act, as it was deemed similar to machines designed for treating metal and wood due to its transformative nature in creating a new commodity. Consequently, the Revenue's appeal was dismissed, affirming the Collector (Appeals)' decision to grant a refund to the respondents. en-us Thu, 17 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 17:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73283 The Tribunal determined that the imported machine was correctly classified under 84.59(2) of the Customs Tariff Act, as it was deemed similar to machines designed for treating metal and wood due to its transformative nature in creating a new commodity. Consequently, the Revenue's appeal was dismissed, affirming the Collector (Appeals)' decision to grant a refund to the respondents. Case-Laws Customs Thu, 17 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73283