https://www.taxtmi.com/caselaws?id=74604 The Tribunal ruled in favor of the Appellant, M/s Crompton Greaves Ltd., Bombay, regarding the classification of imported insulating material under the Customs and Central Excise Tariff. The classification was based on the essential character rule, considering the composition of the material. Additionally, the Tribunal directed the reclassification of the goods under Tariff Item 68 for countervailing duty purposes. This decision provided clarity on the classification of imported goods, ensuring compliance with tariff provisions and rules. en-us Wed, 18 Feb 1981 00:00:00 +0530 Thu, 09 Jun 2011 18:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74604 The Tribunal ruled in favor of the Appellant, M/s Crompton Greaves Ltd., Bombay, regarding the classification of imported insulating material under the Customs and Central Excise Tariff. The classification was based on the essential character rule, considering the composition of the material. Additionally, the Tribunal directed the reclassification of the goods under Tariff Item 68 for countervailing duty purposes. This decision provided clarity on the classification of imported goods, ensuring compliance with tariff provisions and rules. Case-Laws Customs Wed, 18 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74604