https://www.taxtmi.com/caselaws?id=114368 The appeal regarding the classification of entities for duty payment based on CKD form under Heading 8448.90 was dismissed by the Appellate Tribunal CESTAT, Mumbai. The appellants failed to provide material evidence to prove the existence of the claimed "Cam Dobby Machine" as a full machine in the factory, leading to the classification of the cleared entities as components of machines under classification 84.48.90. The Commissioner's classification based on separate pricing of parts on the invoice was upheld, emphasizing the necessity of substantial evidence in tariff classification disputes. en-us Thu, 29 Jul 2004 00:00:00 +0530 Tue, 15 May 2012 10:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114368 The appeal regarding the classification of entities for duty payment based on CKD form under Heading 8448.90 was dismissed by the Appellate Tribunal CESTAT, Mumbai. The appellants failed to provide material evidence to prove the existence of the claimed "Cam Dobby Machine" as a full machine in the factory, leading to the classification of the cleared entities as components of machines under classification 84.48.90. The Commissioner's classification based on separate pricing of parts on the invoice was upheld, emphasizing the necessity of substantial evidence in tariff classification disputes. Case-Laws Central Excise Thu, 29 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114368