https://www.taxtmi.com/caselaws?id=73942 The Tribunal upheld the classification of imported machinery under the Customs Act, 1962, under heading 84.40(1) of CTA, 1975, rejecting the respondent's claim for re-assessment and refund. The Tribunal set aside the Appellate Collector's order and reinstated the Assistant Collector's order, modifying the duty assessment under Item 68 CET as per the Review Show Cause Notice. The decision emphasized the importance of legal precedents and the Tribunal's role in determining the correct classification of imported goods. en-us Fri, 29 Jan 1988 00:00:00 +0530 Sat, 04 Jun 2011 16:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73942 The Tribunal upheld the classification of imported machinery under the Customs Act, 1962, under heading 84.40(1) of CTA, 1975, rejecting the respondent's claim for re-assessment and refund. The Tribunal set aside the Appellate Collector's order and reinstated the Assistant Collector's order, modifying the duty assessment under Item 68 CET as per the Review Show Cause Notice. The decision emphasized the importance of legal precedents and the Tribunal's role in determining the correct classification of imported goods. Case-Laws Central Excise Fri, 29 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73942