https://www.taxtmi.com/caselaws?id=90015 The Tribunal ruled in favor of the appellant in a customs classification dispute regarding the imported machine. The machine, declared as a "Fully Programmable Paper cutting machine Model 735," was classified by the Collector as a slitter rewinder machine under 9010.20, leading to confiscation and penalties. However, the Tribunal, considering the machine's function as a paper cutting machine under Heading 8441.10 and its inability to cut films as clarified by the supplier, overturned the Collector's classification. The Tribunal also upheld the appellant's argument that the machine qualified for Open General Licence (O.G.L.) status under Heading 8441.10, setting aside the Collector's order. en-us Tue, 09 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 18:04:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90015 The Tribunal ruled in favor of the appellant in a customs classification dispute regarding the imported machine. The machine, declared as a "Fully Programmable Paper cutting machine Model 735," was classified by the Collector as a slitter rewinder machine under 9010.20, leading to confiscation and penalties. However, the Tribunal, considering the machine's function as a paper cutting machine under Heading 8441.10 and its inability to cut films as clarified by the supplier, overturned the Collector's classification. The Tribunal also upheld the appellant's argument that the machine qualified for Open General Licence (O.G.L.) status under Heading 8441.10, setting aside the Collector's order. Case-Laws Customs Tue, 09 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90015