https://www.taxtmi.com/caselaws?id=80758 The Tribunal majority upheld the Collector's decision, ruling that goods classified under Heading 98.01 cannot be reclassified under Chapter 90 for auxiliary duty, leading to the appeal's rejection. In contrast, the dissenting member contended that the classifications for basic and auxiliary duties are separate, allowing goods to benefit from multiple notifications. Consequently, the dissenting opinion prevailed, setting aside the Collector's order and granting the appellants relief by allowing the appeal and benefiting from Notification No. 311/86 for auxiliary duty. en-us Thu, 16 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 11:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80758 The Tribunal majority upheld the Collector's decision, ruling that goods classified under Heading 98.01 cannot be reclassified under Chapter 90 for auxiliary duty, leading to the appeal's rejection. In contrast, the dissenting member contended that the classifications for basic and auxiliary duties are separate, allowing goods to benefit from multiple notifications. Consequently, the dissenting opinion prevailed, setting aside the Collector's order and granting the appellants relief by allowing the appeal and benefiting from Notification No. 311/86 for auxiliary duty. Case-Laws Customs Thu, 16 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80758