https://www.taxtmi.com/caselaws?id=89335 The Tribunal upheld the classification of goods under Tariff Heading 8711.90 based on the Explanatory Notes to HSN, emphasizing their persuasive value. Regarding the ITC Policy, it ruled in favor of the appellant, stating that the rules of interpretation and Explanatory Notes do not apply to the policy. Confiscation and penalty were set aside, providing relief to the appellants. The judgment clarified the distinction between classification under the Customs Tariff Act and the ITC Policy, ensuring adherence to the specific requirements of each regulation. en-us Wed, 29 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 13:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89335 The Tribunal upheld the classification of goods under Tariff Heading 8711.90 based on the Explanatory Notes to HSN, emphasizing their persuasive value. Regarding the ITC Policy, it ruled in favor of the appellant, stating that the rules of interpretation and Explanatory Notes do not apply to the policy. Confiscation and penalty were set aside, providing relief to the appellants. The judgment clarified the distinction between classification under the Customs Tariff Act and the ITC Policy, ensuring adherence to the specific requirements of each regulation. Case-Laws Customs Wed, 29 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89335