https://www.taxtmi.com/caselaws?id=87823 The appeal by M/s. Southern Petrochemical Industries Corporation Ltd. centered on the classification of swivel assemblies for lifting and loading Ammonia under the Customs Tariff. Initially classified under 8431.39, Customs reclassified it under 8483.60. Importers sought reclassification under 8426.19, but it was deemed inapplicable. The alternative classification plea under 8431.49 was not entertained as it was not raised at the refund stage. The Tribunal held that the Collector of Customs (Appeals) should have considered the alternate classification plea. The matter was remanded for re-examination, allowing for further review and decision on the classification issue. en-us Tue, 14 Oct 1997 00:00:00 +0530 Tue, 13 Sep 2011 11:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87823 The appeal by M/s. Southern Petrochemical Industries Corporation Ltd. centered on the classification of swivel assemblies for lifting and loading Ammonia under the Customs Tariff. Initially classified under 8431.39, Customs reclassified it under 8483.60. Importers sought reclassification under 8426.19, but it was deemed inapplicable. The alternative classification plea under 8431.49 was not entertained as it was not raised at the refund stage. The Tribunal held that the Collector of Customs (Appeals) should have considered the alternate classification plea. The matter was remanded for re-examination, allowing for further review and decision on the classification issue. Case-Laws Central Excise Tue, 14 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87823