https://www.taxtmi.com/caselaws?id=86294 The Appellate Tribunal CEGAT, New Delhi, upheld the lower authorities' decision to classify imported machinery and accessories based on their individual functions rather than as a composite machine. The Tribunal found that the imported goods were not solely designed for the production of a commodity as required for a specific tariff heading. However, the Tribunal allowed a claim for reassessment of a hydraulic extrusion press under a different tariff heading to be remanded for further consideration, while rejecting other reclassification claims. en-us Fri, 22 Nov 1996 00:00:00 +0530 Tue, 23 Aug 2011 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86294 The Appellate Tribunal CEGAT, New Delhi, upheld the lower authorities' decision to classify imported machinery and accessories based on their individual functions rather than as a composite machine. The Tribunal found that the imported goods were not solely designed for the production of a commodity as required for a specific tariff heading. However, the Tribunal allowed a claim for reassessment of a hydraulic extrusion press under a different tariff heading to be remanded for further consideration, while rejecting other reclassification claims. Case-Laws Customs Fri, 22 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86294